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REGISTERED NUMBER: 03545000 (England and Wales)















ARL CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 31 AUGUST 2024






ARL CONSULTING LIMITED (REGISTERED NUMBER: 03545000)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARL CONSULTING LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 31 AUGUST 2024







DIRECTORS: M Dawber
I Hampson





REGISTERED OFFICE: Atlas House
Caxton Close
Wigan
WN3 6XU





REGISTERED NUMBER: 03545000 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

ARL CONSULTING LIMITED (REGISTERED NUMBER: 03545000)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 42,928

CURRENT ASSETS
Debtors 5 63,575 24,789
Cash at bank 36,046 73,256
99,621 98,045
CREDITORS
Amounts falling due within one year 6 33,384 33,796
NET CURRENT ASSETS 66,237 64,249
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,237

107,177

CREDITORS
Amounts falling due after more than one
year

7

-

11,358
NET ASSETS 66,237 95,819

CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium 14,990 14,990
Retained earnings 51,147 80,729
SHAREHOLDERS' FUNDS 66,237 95,819

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

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

ARL CONSULTING LIMITED (REGISTERED NUMBER: 03545000)

BALANCE SHEET - continued
31 AUGUST 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:





M Dawber - Director


ARL CONSULTING LIMITED (REGISTERED NUMBER: 03545000)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 31 AUGUST 2024


1. STATUTORY INFORMATION

ARL 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.

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.
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the period 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
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 period 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 period was 2 (2023 - 2 ) .

ARL CONSULTING LIMITED (REGISTERED NUMBER: 03545000)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 48,612 5,794 54,406
Additions 1,750 3,456 5,206
Disposals (50,362 ) (9,250 ) (59,612 )
At 31 August 2024 - - -
DEPRECIATION
At 1 April 2023 9,115 2,363 11,478
Charge for period 10,312 1,033 11,345
Eliminated on disposal (19,427 ) (3,396 ) (22,823 )
At 31 August 2024 - - -
NET BOOK VALUE
At 31 August 2024 - - -
At 31 March 2023 39,497 3,431 42,928

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 26,786 22,092
Amounts owed by group undertakings 36,789 -
Prepayments and accrued income - 2,697
63,575 24,789

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 8,519
Trade creditors 10,236 -
Amounts owed to group undertakings 15,000 -
Social security and other taxes - 3,095
VAT 6,748 12,095
Other creditors - 2,186
Directors' current accounts - 1,040
Accruals and deferred income 1,400 6,861
33,384 33,796

ARL CONSULTING LIMITED (REGISTERED NUMBER: 03545000)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 31 AUGUST 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 11,358

8. CALLED UP SHARE CAPITAL

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

9. ULTIMATE CONTROLLING PARTY

The company's ultimate controlling party is the directors by virtue of the ownership of the issued share capital in the holding company, FBW Engineering UK Limited.