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Company Registration No. 04131715 (England and Wales)
Arrow Electrical Distributors Ltd Unaudited accounts for the year ended 31 January 2025
Arrow Electrical Distributors Ltd Unaudited accounts Contents
Page
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Arrow Electrical Distributors Ltd Company Information for the year ended 31 January 2025
Directors
Mr D J Hogg Mr T L Hogg
Company Number
04131715 (England and Wales)
Registered Office
5A Riverside Ind Est Langley Park Durham DH7 9TU
Accountants
Accountants For The Trade (Durham) Ltd Whitfield House St Johns Road Meadowfield Industrial Estate Durham DH7 8XL
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Arrow Electrical Distributors Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
314 
349 
Tangible assets
64,916 
46,823 
65,230 
47,172 
Current assets
Inventories
403,448 
400,017 
Debtors
36,780 
39,522 
Cash at bank and in hand
59,984 
71,575 
500,212 
511,114 
Creditors: amounts falling due within one year
(91,087)
(109,529)
Net current assets
409,125 
401,585 
Total assets less current liabilities
474,355 
448,757 
Creditors: amounts falling due after more than one year
(17,594)
(13,425)
Provisions for liabilities
Deferred tax
(12,334)
(8,896)
Net assets
444,427 
426,436 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
444,327 
426,336 
Shareholders' funds
444,427 
426,436 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Mr D J Hogg Director Company Registration No. 04131715
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Arrow Electrical Distributors Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Arrow Electrical Distributors Ltd is a private company, limited by shares, registered in England and Wales, registration number 04131715. The registered office is 5A Riverside Ind Est, Langley Park, Durham, DH7 9TU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Reducing Balance
Fixtures & fittings
10% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Arrow Electrical Distributors Ltd Notes to the Accounts for the year ended 31 January 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2024
367 
At 31 January 2025
367 
Amortisation
At 1 February 2024
18 
Charge for the year
35 
At 31 January 2025
53 
Net book value
At 31 January 2025
314 
At 31 January 2024
349 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
49,489 
87,313 
136,802 
Additions
30,000 
999 
30,999 
At 31 January 2025
79,489 
88,312 
167,801 
Depreciation
At 1 February 2024
38,893 
51,086 
89,979 
Charge for the year
4,602 
3,648 
8,250 
On disposals
4,656 
- 
4,656 
At 31 January 2025
48,151 
54,734 
102,885 
Net book value
At 31 January 2025
31,338 
33,578 
64,916 
At 31 January 2024
10,596 
36,227 
46,823 
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Arrow Electrical Distributors Ltd Notes to the Accounts for the year ended 31 January 2025
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
27,000 
- 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
33,807 
36,536 
Accrued income and prepayments
1,973 
1,986 
Other debtors
1,000 
1,000 
36,780 
39,522 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,650 
10,650 
VAT
2,594 
760 
Obligations under finance leases and hire purchase contracts
4,000 
- 
Trade creditors
52,511 
60,116 
Taxes and social security
5,480 
6,651 
Loans from directors
15,452 
30,952 
Accruals
400 
400 
91,087 
109,529 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,261 
13,425 
Obligations under finance leases and hire purchase contracts
14,333 
- 
17,594 
13,425 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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