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REGISTERED NUMBER: 12215572 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ARETUS LTD

ARETUS LTD (REGISTERED NUMBER: 12215572)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Balance sheet 1

Notes to the financial statements 2


ARETUS LTD (REGISTERED NUMBER: 12215572)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 6,480 6,919

Current assets
Stocks 8,271 -
Debtors 5 16,186 1,899
Cash at bank 3,614 4,143
28,071 6,042
Creditors
Amounts falling due within one year 6 8,348 11,164
Net current assets/(liabilities) 19,723 (5,122 )
Total assets less current liabilities 26,203 1,797

Provisions for liabilities 7 770 752
Net assets 25,433 1,045

Capital and reserves
Called up share capital 8 100 100
Retained earnings 25,333 945
Shareholders' funds 25,433 1,045

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.

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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2025 and were signed on its behalf by:





Mr A B Jones - Director


ARETUS LTD (REGISTERED NUMBER: 12215572)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. Statutory information

Aretus Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 12215572. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is Owls Lodge, Holtwood, Wimborne, Dorset, BH21 7DU.

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 represents amounts receivable for security services net of trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 taxation
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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

ARETUS LTD (REGISTERED NUMBER: 12215572)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. Tangible fixed assets
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
Cost
At 1 October 2023 4,587 600 9,012 14,199
Additions - - 2,273 2,273
Disposals - - (1,187 ) (1,187 )
At 30 September 2024 4,587 600 10,098 15,285
Depreciation
At 1 October 2023 3,136 410 3,734 7,280
Charge for year 362 48 1,750 2,160
Eliminated on disposal - - (635 ) (635 )
At 30 September 2024 3,498 458 4,849 8,805
Net book value
At 30 September 2024 1,089 142 5,249 6,480
At 30 September 2023 1,451 190 5,278 6,919

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 14,287 -
Tax 1,899 1,899
16,186 1,899

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Tax 6,159 -
Directors' current accounts 310 9,376
Accruals and deferred income 1,879 1,788
8,348 11,164

7. Provisions for liabilities
2024 2023
£    £   
Deferred tax 770 752

Deferred
tax
£   
Balance at 1 October 2023 752
Charge to Income statement during year 18
Balance at 30 September 2024 770

ARETUS LTD (REGISTERED NUMBER: 12215572)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


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 is controlled by the directors, Mr A Jones and Mrs R Jones, who between them own 100% of the issued share capital.