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REGISTERED NUMBER: 12243699 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 October 2024

for

AROLLA CONSULTING LIMITED

AROLLA CONSULTING LIMITED (REGISTERED NUMBER: 12243699)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


AROLLA CONSULTING LIMITED

Company Information
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: S A Brewer





REGISTERED OFFICE: 2 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX





REGISTERED NUMBER: 12243699 (England and Wales)





ACCOUNTANTS: Barber & Company
A trading name of PCM Accounting Limited
2 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

AROLLA CONSULTING LIMITED (REGISTERED NUMBER: 12243699)

Statement of Financial Position
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 1,653 2,034
Investments 5 240,500 204,190
242,153 206,224

CURRENT ASSETS
Debtors 6 120,139 28,750
Cash at bank and in hand 5,523 33,212
125,662 61,962
CREDITORS
Amounts falling due within one year 7 129,760 111,884
NET CURRENT LIABILITIES (4,098 ) (49,922 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

238,055

156,302

PROVISIONS FOR LIABILITIES 8 3,682 455
NET ASSETS 234,373 155,847

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 234,371 155,845
SHAREHOLDERS' FUNDS 234,373 155,847

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AROLLA CONSULTING LIMITED (REGISTERED NUMBER: 12243699)

Statement of Financial Position - continued
31 OCTOBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 March 2025 and were signed by:





S A Brewer - Director


AROLLA CONSULTING LIMITED (REGISTERED NUMBER: 12243699)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Arolla Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

AROLLA CONSULTING LIMITED (REGISTERED NUMBER: 12243699)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. PROPERTY, PLANT AND EQUIPMENT
Computer
equipment
£   
COST
At 1 November 2023 5,345
Additions 432
At 31 October 2024 5,777
DEPRECIATION
At 1 November 2023 3,311
Charge for year 813
At 31 October 2024 4,124
NET BOOK VALUE
At 31 October 2024 1,653
At 31 October 2023 2,034

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 November 2023 204,190
Additions 175,531
Disposals (148,707 )
Revaluations 9,486
At 31 October 2024 240,500
NET BOOK VALUE
At 31 October 2024 240,500
At 31 October 2023 204,190

Cost or valuation at 31 October 2024 is represented by:

Other
investments
£   
Valuation in 2023 3,590
Valuation in 2024 9,486
Cost 227,424
240,500

AROLLA CONSULTING LIMITED (REGISTERED NUMBER: 12243699)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors - 22,500
Prepayments and accrued income 120,139 6,250
120,139 28,750

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Corporation tax 70,692 66,932
Social security and other taxes 3,644 3,469
Directors' current accounts 45,174 39,983
Accruals and deferred income 10,250 1,500
129,760 111,884

8. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax
Accelerated capital allowances 413 455
Deferred tax 3,269 -
3,682 455

Deferred
tax
£   
Balance at 1 November 2023 455
Provided during year 3,227
Balance at 31 October 2024 3,682

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
2 Ordinary Shares £1 2 2

10. ULTIMATE CONTROLLING PARTY

The company's entire equity share capital is owned by the board of director's.