IRIS Accounts Production v24.3.2.46 13400464 Board of Directors 1.6.23 31.5.24 31.5.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh134004642023-05-31134004642024-05-31134004642023-06-012024-05-31134004642022-05-31134004642022-06-012023-05-31134004642023-05-3113400464ns15:EnglandWales2023-06-012024-05-3113400464ns14:PoundSterling2023-06-012024-05-3113400464ns10:Director12023-06-012024-05-3113400464ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3113400464ns10:SmallEntities2023-06-012024-05-3113400464ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3113400464ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3113400464ns10:FullAccounts2023-06-012024-05-3113400464ns10:OrdinaryShareClass12023-06-012024-05-3113400464ns10:Director22023-06-012024-05-3113400464ns10:CompanySecretary12023-06-012024-05-3113400464ns10:RegisteredOffice2023-06-012024-05-3113400464ns5:CurrentFinancialInstruments2024-05-3113400464ns5:CurrentFinancialInstruments2023-05-3113400464ns5:ShareCapital2024-05-3113400464ns5:ShareCapital2023-05-3113400464ns5:RetainedEarningsAccumulatedLosses2024-05-3113400464ns5:RetainedEarningsAccumulatedLosses2023-05-3113400464ns5:PlantMachinery2023-06-012024-05-3113400464ns5:PlantMachinery2023-05-3113400464ns5:PlantMachinery2024-05-3113400464ns5:PlantMachinery2023-05-3113400464ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-3113400464ns5:WithinOneYearns5:CurrentFinancialInstruments2023-05-3113400464ns10:OrdinaryShareClass12024-05-31
REGISTERED NUMBER: 13400464 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

ARL Motor Company Limited

ARL Motor Company Limited (Registered number: 13400464)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ARL Motor Company Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs H M Acton
R Acton





SECRETARY:





REGISTERED OFFICE: 452 Manchester Road
Heaton Chapel
Stockport
Cheshire
SK4 5DL





REGISTERED NUMBER: 13400464 (England and Wales)






ARL Motor Company Limited (Registered number: 13400464)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,416 22,177

CURRENT ASSETS
Stocks 204,503 230,051
Debtors 5 40,551 100,099
Cash at bank and in hand 21,273 32,217
266,327 362,367
CREDITORS
Amounts falling due within one year 6 133,842 245,527
NET CURRENT ASSETS 132,485 116,840
TOTAL ASSETS LESS CURRENT
LIABILITIES

151,901

139,017

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 151,801 138,917
SHAREHOLDERS' FUNDS 151,901 139,017

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

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

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2025 and were signed on its behalf by:





R Acton - Director


ARL Motor Company Limited (Registered number: 13400464)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

ARL Motor Company 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.

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.

Turnover
Turnover 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 - 15% on reducing balance

Stocks
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 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 balance sheet date.

Deferred tax
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 and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

ARL Motor Company Limited (Registered number: 13400464)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 27,864
Additions 668
At 31 May 2024 28,532
DEPRECIATION
At 1 June 2023 5,687
Charge for year 3,429
At 31 May 2024 9,116
NET BOOK VALUE
At 31 May 2024 19,416
At 31 May 2023 22,177

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 40,551 100,099

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 57,012 115,119
Taxation and social security 19,310 22,287
Other creditors 57,520 108,121
133,842 245,527

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
100 Ordinary £1 100 100