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REGISTERED NUMBER: 14101077 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

ARN PROJECTS (NW) LIMITED

ARN PROJECTS (NW) LIMITED (REGISTERED NUMBER: 14101077)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

ARN PROJECTS (NW) LIMITED

COMPANY INFORMATION
for the Year Ended 31 May 2025







DIRECTOR: A Dewhurst





REGISTERED OFFICE: Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB





REGISTERED NUMBER: 14101077 (England and Wales)





ACCOUNTANTS: Studholme-Bell Limited
Chartered Accountants
& Business Advisors
Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB

ARN PROJECTS (NW) LIMITED (REGISTERED NUMBER: 14101077)

BALANCE SHEET
31 May 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 95,432 22,500

CURRENT ASSETS
Stocks 235,000 -
Debtors 6 25,932 63,074
Cash at bank 41,450 36,749
302,382 99,823
CREDITORS
Amounts falling due within one year 7 173,874 70,815
NET CURRENT ASSETS 128,508 29,008
TOTAL ASSETS LESS CURRENT
LIABILITIES

223,940

51,508

CREDITORS
Amounts falling due after more than one
year

8

(154,036

)

(34,041

)

PROVISIONS FOR LIABILITIES (5,121 ) -
NET ASSETS 64,783 17,467

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 64,683 17,367
64,783 17,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

ARN PROJECTS (NW) LIMITED (REGISTERED NUMBER: 14101077)

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

The financial statements were approved by the director and authorised for issue on 29 July 2025 and were signed by:





A Dewhurst - Director


ARN PROJECTS (NW) LIMITED (REGISTERED NUMBER: 14101077)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2025


1. STATUTORY INFORMATION

ARN Projects (NW) 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. STATEMENT OF COMPLIANCE

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. These financial statements have been prepared in compliance with FRS102 Section 1A for small entities. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Turnover
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

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 etc - 25% on cost and 20% on reducing balance

Stocks
Stocks have been valued at the lower of cost and estimated selling price, less costs to sell. In respect of work in progress and finished goods, cost included a relevant proportion of overheads according to the stage of manufacture/completion.

Deferred taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Hire purchase and leasing commitments
Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other intangible assets. The related obligations, net of future finance charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Pensions
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.

ARN PROJECTS (NW) LIMITED (REGISTERED NUMBER: 14101077)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2025


3. ACCOUNTING POLICIES - continued

Financial instruments
The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5. TANGIBLE FIXED ASSETS

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Plant and machinery 20% reducing balance
Fixtures and fittings 20% reducing balance
Computer equipment 4 years

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade debtors 24,700 62,221
Other debtors 1,232 853
25,932 63,074

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade creditors 15,438 4,199
Taxation and social security 41,252 4,430
Other creditors 117,184 62,186
173,874 70,815

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.25 31.5.24
£    £   
Other creditors 154,036 34,041

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ARN PROJECTS (NW) 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 ARN Projects (NW) Limited for the year ended 31 May 2025 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 ARN Projects (NW) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ARN Projects (NW) Limited and state those matters that we have agreed to state to the director of ARN Projects (NW) 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 ARN Projects (NW) Limited and its director for our work or for this report.

It is your duty to ensure that ARN Projects (NW) 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 ARN Projects (NW) Limited. You consider that ARN Projects (NW) 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 ARN Projects (NW) 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.






Studholme-Bell Limited
Chartered Accountants
& Business Advisors
Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB


29 July 2025