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REGISTERED NUMBER: 03638374 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

ARBOR TIMBER AND BUILDERS
MERCHANTS LIMITED

ARBOR TIMBER AND BUILDERS
MERCHANTS LIMITED (REGISTERED NUMBER: 03638374)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARBOR TIMBER AND BUILDERS
MERCHANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: M Taylor
D N Kayll
P P Kayll
Ms H L Keen





SECRETARY: V L Kayll





REGISTERED OFFICE: Mill Road
Littleburn Industrial Estate
Langley Moor
Durham
DH7 8HE





REGISTERED NUMBER: 03638374 (England and Wales)





ACCOUNTANTS: RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

ARBOR TIMBER AND BUILDERS
MERCHANTS LIMITED (REGISTERED NUMBER: 03638374)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 66,048 56,188

CURRENT ASSETS
Stocks 154,046 155,604
Debtors 5 72,556 67,275
Cash at bank and in hand 366,020 312,118
592,622 534,997
CREDITORS
Amounts falling due within one year 6 138,967 136,062
NET CURRENT ASSETS 453,655 398,935
TOTAL ASSETS LESS CURRENT
LIABILITIES

519,703

455,123

PROVISIONS FOR LIABILITIES 13,566 14,047
NET ASSETS 506,137 441,076

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 505,137 440,076
SHAREHOLDERS' FUNDS 506,137 441,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

ARBOR TIMBER AND BUILDERS
MERCHANTS LIMITED (REGISTERED NUMBER: 03638374)

BALANCE SHEET - continued
28 FEBRUARY 2025


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 15 May 2025 and were signed on its behalf by:





M Taylor - Director


ARBOR TIMBER AND BUILDERS
MERCHANTS LIMITED (REGISTERED NUMBER: 03638374)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

Arbor Timber and Builders Merchants 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.
Improvements to property - straight line basis over term of lease
Plant and machinery - 15% on cost
Fixtures and fittings - 12.5% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost and 12.5% on cost

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

ARBOR TIMBER AND BUILDERS
MERCHANTS LIMITED (REGISTERED NUMBER: 03638374)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

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 8 (2024 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024 241,464
Additions 33,023
Disposals (43,329 )
At 28 February 2025 231,158
DEPRECIATION
At 1 March 2024 185,276
Charge for year 23,163
Eliminated on disposal (43,329 )
At 28 February 2025 165,110
NET BOOK VALUE
At 28 February 2025 66,048
At 29 February 2024 56,188

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 71,315 66,072
Other debtors 1,241 1,203
72,556 67,275

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 64,752 41,739
Taxation and social security 37,902 38,197
Other creditors 36,313 56,126
138,967 136,062

ARBOR TIMBER AND BUILDERS
MERCHANTS LIMITED (REGISTERED NUMBER: 03638374)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 1,131 283
Between one and five years 2,544 -
3,675 283

The company operates from premises owned by a relative of the director, under a non- formal rolling lease. The directors consider that the arrangements, including the rent payable, are on third party terms. The company is not committed to any lease arrangements with regards the rent.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. RELATED PARTY DISCLOSURES

Rent was payable to a relative of a director in the year in respect of the business premises of £22,800 (2024: £22,800) which was deemed by the directors to be calculated on market terms.