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REGISTERED NUMBER: 09291088 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

ARIGAL CONSULTING LIMITED

ARIGAL CONSULTING LIMITED (REGISTERED NUMBER: 09291088)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 8

ARIGAL CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: Mr J J Kosiner





SECRETARY: Mrs R K Kosiner





REGISTERED OFFICE: 1 Spring Villa Park
Spring Villa Road
Edgware
Middlesex
HA8 7EB





REGISTERED NUMBER: 09291088 (England and Wales)





ACCOUNTANTS: MGR Paris Limited
Chartered Accountants
55 Loudoun Road
St John's Wood
London
NW8 0DL

ARIGAL CONSULTING LIMITED (REGISTERED NUMBER: 09291088)

BALANCE SHEET
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - 48,500
Tangible assets 5 395 779
395 49,279

CURRENT ASSETS
Debtors 6 386,585 299,284
Cash at bank and in hand 16,118 32,415
402,703 331,699
CREDITORS
Amounts falling due within one year 7 (416,691 ) (393,151 )
NET CURRENT LIABILITIES (13,988 ) (61,452 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,593 ) (12,173 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (13,693 ) (12,273 )
SHAREHOLDERS' FUNDS (13,593 ) (12,173 )

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

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

ARIGAL CONSULTING LIMITED (REGISTERED NUMBER: 09291088)

BALANCE SHEET - continued
31 OCTOBER 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2025 and were signed by:





Mr J J Kosiner - Director


ARIGAL CONSULTING LIMITED (REGISTERED NUMBER: 09291088)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024


1. STATUTORY INFORMATION

Arigal 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

ARIGAL CONSULTING LIMITED (REGISTERED NUMBER: 09291088)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


2. ACCOUNTING POLICIES - continued

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.

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 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 875,000
AMORTISATION
At 1 November 2023 826,500
Amortisation for year 48,500
At 31 October 2024 875,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 48,500

ARIGAL CONSULTING LIMITED (REGISTERED NUMBER: 09291088)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 November 2023
and 31 October 2024 1,162
DEPRECIATION
At 1 November 2023 383
Charge for year 384
At 31 October 2024 767
NET BOOK VALUE
At 31 October 2024 395
At 31 October 2023 779

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Amounts owed by group undertakings 386,585 -
Other debtors - 299,284
386,585 299,284

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts (see note 8) 103,798 207,826
Trade creditors 5,280 -
Amounts owed to group undertakings - 9,110
Taxation and social security 199,243 118,768
Other creditors 108,370 57,447
416,691 393,151

ARIGAL CONSULTING LIMITED (REGISTERED NUMBER: 09291088)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


8. LOANS

An analysis of the maturity of loans is given below:

31.10.24 31.10.23
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 35,578 41,881
Bank loans (3,158 ) 19,366
Loans - Funding Circle 41,378 96,579
Loans - Bounceback 30,000 50,000
Other loans 6,000 6,000
Loan - E Kosiner 13,653 -
123,451 213,826

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number Class Nominal Value 31.10.2024 31.10.2023
£ £
70 Ordinary A 70 70 70
20 Ordinary B 20 20 20
5 Ordinary C 5 5 5
5 Ordinary D 5 5 5
100 100


ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ARIGAL CONSULTING LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arigal Consulting Limited for the year ended 31 October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Arigal Consulting Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Arigal Consulting Limited and state those matters that we have agreed to state to the director of Arigal Consulting Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arigal Consulting Limited and its director for our work or for this report.

It is your duty to ensure that Arigal Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Arigal Consulting Limited. You consider that Arigal Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Arigal Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






MGR Paris Limited
Chartered Accountants
55 Loudoun Road
St John's Wood
London
NW8 0DL


10 June 2025