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REGISTERED NUMBER: 06887202 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 July 2024

for

ARW Building Services Ltd

ARW Building Services Ltd (Registered number: 06887202)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ARW Building Services Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Mr J J Woodward





REGISTERED OFFICE: 5 Westbrook Court
Sharrowvale Road
Sheffield
South Yorkshire
S11 8YZ





REGISTERED NUMBER: 06887202 (England and Wales)





ACCOUNTANTS: Sutton McGrath Hartley Limited
5 Westbrook Court
Sharrowvale Road
Sheffield
S11 8YZ

ARW Building Services Ltd (Registered number: 06887202)

Statement of Financial Position
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 26,476 34,145

CURRENT ASSETS
Debtors 5 41,298 25,621
Cash at bank and in hand 104,337 116,426
145,635 142,047
CREDITORS
Amounts falling due within one year 6 138,932 136,927
NET CURRENT ASSETS 6,703 5,120
TOTAL ASSETS LESS CURRENT LIABILITIES 33,179 39,265

CREDITORS
Amounts falling due after more than one
year

7

(20,552

)

(32,441

)

PROVISIONS FOR LIABILITIES 8 (6,619 ) (6,488 )
NET ASSETS 6,008 336

CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 5,808 136
SHAREHOLDERS' FUNDS 6,008 336

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

ARW Building Services Ltd (Registered number: 06887202)

Statement of Financial Position - continued
31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2025 and were signed by:





Mr J J Woodward - Director


ARW Building Services Ltd (Registered number: 06887202)

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

1. STATUTORY INFORMATION

ARW Building Services Ltd 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
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current 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 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ARW Building Services Ltd (Registered number: 06887202)

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

2. ACCOUNTING POLICIES - continued

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 1 (2023 - 1 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 August 2023 73,491
Additions 904
At 31 July 2024 74,395
DEPRECIATION
At 1 August 2023 39,346
Charge for year 8,573
At 31 July 2024 47,919
NET BOOK VALUE
At 31 July 2024 26,476
At 31 July 2023 34,145

ARW Building Services Ltd (Registered number: 06887202)

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

4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2023 50,289
Transfer to ownership (19,700 )
At 31 July 2024 30,589
DEPRECIATION
At 1 August 2023 20,601
Charge for year 7,423
Transfer to ownership (15,128 )
At 31 July 2024 12,896
NET BOOK VALUE
At 31 July 2024 17,693
At 31 July 2023 29,688

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,001 1,488
Amounts recoverable on contract 35,297 20,159
Directors' current accounts - 3,974
41,298 25,621

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,174 6,021
Hire purchase contracts 5,714 9,559
Trade creditors 2,773 12,312
Tax 62,836 54,430
CIS Tax 13,751 17,966
VAT 38,695 27,738
Directors' current accounts 88 -
Accrued expenses 8,901 8,901
138,932 136,927

ARW Building Services Ltd (Registered number: 06887202)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,264 6,174
Bank loans - 2-5 years - 5,264
Hire purchase contracts 15,288 21,003
20,552 32,441

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 6,619 6,488

Deferred
tax
£   
Balance at 1 August 2023 6,488
Provided during year 131
Balance at 31 July 2024 6,619

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
200 Ordinary £1 200 200

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Mr J J Woodward
Balance outstanding at start of year 3,974 (1,018 )
Amounts advanced 94,472 155,965
Amounts repaid (98,534 ) (150,973 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (88 ) 3,974

11. RELATED PARTY DISCLOSURES

During the year the company paid dividends to the holding company, J Woodward Building Services Ltd. amounting to £79,000 (2023: £65,000).

ARW Building Services Ltd (Registered number: 06887202)

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

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Woodward Building Services Ltd.