2024-07-012025-06-302025-06-30false04169655AROS LIMITED2025-08-08falseiso4217:GBPxbrli:pure041696552024-06-30041696552025-06-30041696552024-07-012025-06-30041696552023-06-30041696552024-06-30041696552023-07-012024-06-3004169655bus:SmallEntities2024-07-012025-06-3004169655bus:AuditExempt-NoAccountantsReport2024-07-012025-06-3004169655bus:AbridgedAccounts2024-07-012025-06-3004169655bus:PrivateLimitedCompanyLtd2024-07-012025-06-3004169655core:WithinOneYear2025-06-3004169655core:AfterOneYear2025-06-3004169655core:WithinOneYear2024-06-3004169655core:AfterOneYear2024-06-3004169655core:ShareCapital2025-06-3004169655core:SharePremium2025-06-3004169655core:RevaluationReserve2025-06-3004169655core:OtherReservesSubtotal2025-06-3004169655core:RetainedEarningsAccumulatedLosses2025-06-3004169655core:ShareCapital2024-06-3004169655core:SharePremium2024-06-3004169655core:RevaluationReserve2024-06-3004169655core:OtherReservesSubtotal2024-06-3004169655core:RetainedEarningsAccumulatedLosses2024-06-3004169655core:LandBuildings2025-06-3004169655core:PlantMachinery2025-06-3004169655core:Vehicles2025-06-3004169655core:FurnitureFittings2025-06-3004169655core:OfficeEquipment2025-06-3004169655core:NetGoodwill2025-06-3004169655core:IntangibleAssetsOtherThanGoodwill2025-06-3004169655core:ListedExchangeTraded2025-06-3004169655core:UnlistedNon-exchangeTraded2025-06-3004169655core:LandBuildings2024-06-3004169655core:PlantMachinery2024-06-3004169655core:Vehicles2024-06-3004169655core:FurnitureFittings2024-06-3004169655core:OfficeEquipment2024-06-3004169655core:NetGoodwill2024-06-3004169655core:IntangibleAssetsOtherThanGoodwill2024-06-3004169655core:ListedExchangeTraded2024-06-3004169655core:UnlistedNon-exchangeTraded2024-06-3004169655core:LandBuildings2024-07-012025-06-3004169655core:PlantMachinery2024-07-012025-06-3004169655core:Vehicles2024-07-012025-06-3004169655core:FurnitureFittings2024-07-012025-06-3004169655core:OfficeEquipment2024-07-012025-06-3004169655core:NetGoodwill2024-07-012025-06-3004169655core:IntangibleAssetsOtherThanGoodwill2024-07-012025-06-3004169655core:ListedExchangeTraded2024-07-012025-06-3004169655core:UnlistedNon-exchangeTraded2024-07-012025-06-3004169655core:MoreThanFiveYears2024-07-012025-06-3004169655core:Non-currentFinancialInstruments2025-06-3004169655core:Non-currentFinancialInstruments2024-06-3004169655dpl:CostSales2024-07-012025-06-3004169655dpl:DistributionCosts2024-07-012025-06-3004169655core:LandBuildings2024-07-012025-06-3004169655core:PlantMachinery2024-07-012025-06-3004169655core:Vehicles2024-07-012025-06-3004169655core:FurnitureFittings2024-07-012025-06-3004169655core:OfficeEquipment2024-07-012025-06-3004169655dpl:AdministrativeExpenses2024-07-012025-06-3004169655core:NetGoodwill2024-07-012025-06-3004169655core:IntangibleAssetsOtherThanGoodwill2024-07-012025-06-3004169655dpl:GroupUndertakings2024-07-012025-06-3004169655dpl:ParticipatingInterests2024-07-012025-06-3004169655dpl:GroupUndertakingscore:ListedExchangeTraded2024-07-012025-06-3004169655core:ListedExchangeTraded2024-07-012025-06-3004169655dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-07-012025-06-3004169655core:UnlistedNon-exchangeTraded2024-07-012025-06-3004169655dpl:CostSales2023-07-012024-06-3004169655dpl:DistributionCosts2023-07-012024-06-3004169655core:LandBuildings2023-07-012024-06-3004169655core:PlantMachinery2023-07-012024-06-3004169655core:Vehicles2023-07-012024-06-3004169655core:FurnitureFittings2023-07-012024-06-3004169655core:OfficeEquipment2023-07-012024-06-3004169655dpl:AdministrativeExpenses2023-07-012024-06-3004169655core:NetGoodwill2023-07-012024-06-3004169655core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3004169655dpl:GroupUndertakings2023-07-012024-06-3004169655dpl:ParticipatingInterests2023-07-012024-06-3004169655dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3004169655core:ListedExchangeTraded2023-07-012024-06-3004169655dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3004169655core:UnlistedNon-exchangeTraded2023-07-012024-06-3004169655core:NetGoodwill2025-06-3004169655core:IntangibleAssetsOtherThanGoodwill2025-06-3004169655core:LandBuildings2025-06-3004169655core:PlantMachinery2025-06-3004169655core:Vehicles2025-06-3004169655core:FurnitureFittings2025-06-3004169655core:OfficeEquipment2025-06-3004169655core:AfterOneYear2025-06-3004169655core:WithinOneYear2025-06-3004169655core:ListedExchangeTraded2025-06-3004169655core:UnlistedNon-exchangeTraded2025-06-3004169655core:ShareCapital2025-06-3004169655core:SharePremium2025-06-3004169655core:RevaluationReserve2025-06-3004169655core:OtherReservesSubtotal2025-06-3004169655core:RetainedEarningsAccumulatedLosses2025-06-3004169655core:NetGoodwill2024-06-3004169655core:IntangibleAssetsOtherThanGoodwill2024-06-3004169655core:LandBuildings2024-06-3004169655core:PlantMachinery2024-06-3004169655core:Vehicles2024-06-3004169655core:FurnitureFittings2024-06-3004169655core:OfficeEquipment2024-06-3004169655core:AfterOneYear2024-06-3004169655core:WithinOneYear2024-06-3004169655core:ListedExchangeTraded2024-06-3004169655core:UnlistedNon-exchangeTraded2024-06-3004169655core:ShareCapital2024-06-3004169655core:SharePremium2024-06-3004169655core:RevaluationReserve2024-06-3004169655core:OtherReservesSubtotal2024-06-3004169655core:RetainedEarningsAccumulatedLosses2024-06-3004169655core:NetGoodwill2023-06-3004169655core:IntangibleAssetsOtherThanGoodwill2023-06-3004169655core:LandBuildings2023-06-3004169655core:PlantMachinery2023-06-3004169655core:Vehicles2023-06-3004169655core:FurnitureFittings2023-06-3004169655core:OfficeEquipment2023-06-3004169655core:AfterOneYear2023-06-3004169655core:WithinOneYear2023-06-3004169655core:ListedExchangeTraded2023-06-3004169655core:UnlistedNon-exchangeTraded2023-06-3004169655core:ShareCapital2023-06-3004169655core:SharePremium2023-06-3004169655core:RevaluationReserve2023-06-3004169655core:OtherReservesSubtotal2023-06-3004169655core:RetainedEarningsAccumulatedLosses2023-06-3004169655core:AfterOneYear2024-07-012025-06-3004169655core:WithinOneYear2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:CostValuation2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-012025-06-3004169655core:Non-currentFinancialInstrumentscore:CostValuation2025-06-3004169655core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-06-3004169655core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-06-3004169655core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-06-3004169655core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-06-3004169655core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-06-3004169655core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-06-3004169655core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-06-3004169655core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-06-3004169655core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3004169655core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3004169655core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3004169655core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3004169655core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3004169655core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3004169655core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3004169655core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3004169655core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3004169655bus:Director12024-07-012025-06-3004169655bus:Director22024-07-012025-06-3004169655bus:Director32024-07-012025-06-3004169655bus:Director42024-07-012025-06-30

AROS LIMITED

Registered Number
04169655
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

AROS LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors

Simon Bradley Coles
Jennifer Ann Fitzgerald
Mark Limbrick
Darren James Rufford

Registered Address

Jerwood Space
171 Union Street
London
SE1 0LN

Registered Number

04169655 (England and Wales)
AROS LIMITED
Statement of Financial Position
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3142,31058,937
142,31058,937
Current assets
Debtors4649,999734,876
Cash at bank and on hand43,966321,433
693,9651,056,309
Creditors amounts falling due within one year5(431,238)(511,206)
Net current assets (liabilities)262,727545,103
Total assets less current liabilities405,037604,040
Creditors amounts falling due after one year(80,967)(5,556)
Net assets324,070598,484
Capital and reserves
Called up share capital1,0051,005
Profit and loss account323,065597,479
Shareholders' funds324,070598,484
The financial statements were approved and authorised for issue by the Board of Directors on 8 August 2025, and are signed on its behalf by:
Mark Limbrick
Director
Registered Company No. 04169655
AROS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20252024
Average number of employees during the year2933
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 24126,088
Additions102,323
At 30 June 25228,411
Depreciation and impairment
At 01 July 2467,151
Charge for year18,950
At 30 June 2586,101
Net book value
At 30 June 25142,310
At 30 June 2458,937
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables490,868657,206
Amounts owed by group undertakings72,835-
Other debtors36,85619,009
Prepayments and accrued income49,44058,661
Total649,999734,876
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables140,462161,528
Bank borrowings and overdrafts5,55533,333
Taxation and social security249,238302,459
Other creditors15,31013,886
Accrued liabilities and deferred income20,673-
Total431,238511,206
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts80,967-
7.Related party transactions
Mr M Limbrick and Mr S Coles are also the designated members of Yukon Road LLP. At the year end there was a total of £Nil (2024: £Nil) showing in debtors which is owed by Yukon Road LLP.