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REGISTERED NUMBER: 08333852 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Arbeia Trading Limited

Arbeia Trading Limited (Registered number: 08333852)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Arbeia Trading Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: G Moore
A Byrne
B Hart
N Ellayathamby





SECRETARY: N Ellayathamby





REGISTERED OFFICE: Unit 3B East Side
Tyne Dock
South Shields
Tyne and Wear
NE33 5SP





REGISTERED NUMBER: 08333852 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Kepier House
Belmont Business Park
Durham
DH1 1TW

Arbeia Trading Limited (Registered number: 08333852)

Balance Sheet
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 596 1,459

CURRENT ASSETS
Debtors 5 315,425 629,525
Cash at bank 21,403 4,903
336,828 634,428
CREDITORS
Amounts falling due within one year 6 (237,567 ) (523,484 )
NET CURRENT ASSETS 99,261 110,944
TOTAL ASSETS LESS CURRENT
LIABILITIES

99,857

112,403

CREDITORS
Amounts falling due after more than one year 7 (7,033 ) (17,365 )
NET ASSETS 92,824 95,038

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 92,722 94,936
SHAREHOLDERS' FUNDS 92,824 95,038

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Arbeia Trading Limited (Registered number: 08333852)

Balance Sheet - continued
30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:





G Moore - Director


Arbeia Trading Limited (Registered number: 08333852)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Arbeia Trading 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group or those conducted at a market rate.

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

Income recognition
Income is recognised at point of sale.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

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.


Arbeia Trading Limited (Registered number: 08333852)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 2,593 2,254 4,847
DEPRECIATION
At 1 October 2023 1,996 1,392 3,388
Charge for year 414 449 863
At 30 September 2024 2,410 1,841 4,251
NET BOOK VALUE
At 30 September 2024 183 413 596
At 30 September 2023 597 862 1,459

Arbeia Trading Limited (Registered number: 08333852)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by associates 315,323 452,633
Other debtors 102 102
Prepayments and accrued income - 176,790
315,425 629,525

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,332 10,077
Other creditors 160,681 430,201
Trade creditors - 6,817
Taxation and social security 50,525 71,730
Directors' current accounts 10,500 -
Accruals and deferred income 5,529 4,659
237,567 523,484

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 7,033 10,332
Bank loans - 2-5 years - 7,033
7,033 17,365

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Other creditors 160,681 430,112

Other creditors are secured over the assets to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
2 Ordinary B £1 2 2
102 102

Arbeia Trading Limited (Registered number: 08333852)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

10. RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions other than those detailed below:

2024 2023
£ £
Amounts owed to the director 10,500 -

No interest was charged.