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REGISTERED NUMBER: 07381480 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

ARO Projects Limited

ARO Projects Limited (Registered number: 07381480)






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




Page

Company Information 1

Report of the Director 2

Balance Sheet 3

Notes to the Financial Statements 4


ARO Projects Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: A R Openshaw





REGISTERED OFFICE: 88 Burford Lane
Lymm
Cheshire
WA13 0SJ





REGISTERED NUMBER: 07381480 (England and Wales)





ACCOUNTANTS: Uppal & Warr
Chartered Accountants
452 Manchester Road
Heaton Chapel
Stockport
SK4 5DL

ARO Projects Limited (Registered number: 07381480)

Report of the Director
for the Year Ended 30 September 2024

The director presents his report with the financial statements of the company for the year ended 30 September 2024.

CESSATION OF TRADING
The company ceased trading on 30 September 2024.

DIRECTOR
A R Openshaw was the sole director during the year under review.

His beneficial interest in the issued share capital of the company was as follows:

30.9.24 1.10.23
Ordinary £1 shares 1 1
B Shares £1 shares - -

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





A R Openshaw - Director


6 September 2025

ARO Projects Limited (Registered number: 07381480)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 165

CURRENT ASSETS
Debtors 5 240 10,759
Cash at bank 517 480
757 11,239
CREDITORS
Amounts falling due within one year 6 1,645 11,106
NET CURRENT (LIABILITIES)/ASSETS (888 ) 133
TOTAL ASSETS LESS CURRENT
LIABILITIES

(888

)

298

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 (890 ) 296
SHAREHOLDERS' FUNDS (888 ) 298

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 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.

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 6 September 2025 and were signed by:





A R Openshaw - Director


ARO Projects Limited (Registered number: 07381480)

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

1. STATUTORY INFORMATION

ARO Projects 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.
Fixtures and fittings - 25% on reducing balance

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.

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.

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 ) .

ARO Projects Limited (Registered number: 07381480)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2023 3,463
Disposals (3,463 )
At 30 September 2024 -
DEPRECIATION
At 1 October 2023 3,298
Eliminated on disposal (3,298 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 165

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Directors' current accounts - 10,755
Tax 240 -
VAT - 4
240 10,759

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Tax - 9,777
Social security and other taxes - 104
Directors' current accounts 1,045 -
Accrued expenses 600 1,225
1,645 11,106

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1 Ordinary £1 1 1
1 B Shares £1 1 1
2 2

ARO Projects Limited (Registered number: 07381480)

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

8. RESERVES
Retained
earnings
£   

At 1 October 2023 296
Deficit for the year (1,186 )
At 30 September 2024 (890 )