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Company Registration No. 02335833 (England and Wales)
Arpel Limited Unaudited accounts for the period from 1 June 2023 to 31 August 2024
Arpel Limited Unaudited accounts Contents
Page
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Arpel Limited Company Information for the period from 1 June 2023 to 31 August 2024
Directors
Gary Moseley Franck De Bruyne Steven Auld
Company Number
02335833 (England and Wales)
Registered Office
Scell-It Unit 7 Beacon Business Park, Beacon Way Stafford Staffordshire ST18 0DG England
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Arpel Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
- 
16 
Debtors
- 
111,278 
Cash at bank and in hand
324 
2 
324 
111,296 
Creditors: amounts falling due within one year
- 
(44,126)
Net current assets
324 
67,170 
Net assets
324 
67,170 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
224 
67,070 
Shareholders' funds
324 
67,170 
For the period ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2024 and were signed on its behalf by
Steven Auld Director Company Registration No. 02335833
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Arpel Limited Notes to the Accounts for the period from 1 June 2023 to 31 August 2024
1
Statutory information
Arpel Limited is a private company, limited by shares, registered in England and Wales, registration number 02335833. The registered office is Scell-It, Unit 7, Beacon Business Park, Beacon Way, Stafford, Staffordshire, ST18 0DG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Arpel Limited Notes to the Accounts for the period from 1 June 2023 to 31 August 2024
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
15,847 
Accrued income and prepayments
- 
464 
Other debtors
- 
94,967 
- 
111,278 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
205 
VAT
- 
2,498 
Trade creditors
- 
1,262 
Other creditors
- 
38,516 
Accruals
- 
1,645 
- 
44,126 
6
Average number of employees
During the period the average number of employees was 0 (2023: 4).
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