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REGISTERED NUMBER: 06931785 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

ARBOUR HOLDINGS LIMITED

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


ARBOUR HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Mr B T Travis
Mrs A Ditchfield





SECRETARY: Mrs A Ditchfield





REGISTERED OFFICE: C/o Bonut Engineering Limited
Unit 12 Latham Close
Bredbury
Stockport
Cheshire
SK6 2SD





REGISTERED NUMBER: 06931785 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investments 4 296,396 296,396
Investment property 5 650,000 400,000
946,396 696,396

CURRENT ASSETS
Debtors 6 511,575 541,792
Cash at bank 50,234 45,599
561,809 587,391
CREDITORS
Amounts falling due within one year 7 20,075 24,483
NET CURRENT ASSETS 541,734 562,908
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,488,130

1,259,304

CREDITORS
Amounts falling due after more than one
year

8

(650,000

)

(673,666

)

PROVISIONS FOR LIABILITIES 9 (58,543 ) (7,719 )
NET ASSETS 779,587 577,919

CAPITAL AND RESERVES
Called up share capital 10 265,000 265,000
Fair value reserve 11 243,044 41,431
Retained earnings 271,543 271,488
SHAREHOLDERS' FUNDS 779,587 577,919

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

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

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

BALANCE SHEET - continued
31ST MARCH 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 Board of Directors and authorised for issue on 4th August 2025 and were signed on its behalf by:





Mr B T Travis - Director


ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Arbour Holdings 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 as modified by the revaluation of certain assets.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
A financial asset or liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st April 2024
and 31st March 2025 296,396
NET BOOK VALUE
At 31st March 2025 296,396
At 31st March 2024 296,396

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2024 400,000
Revaluations 250,000
At 31st March 2025 650,000
NET BOOK VALUE
At 31st March 2025 650,000
At 31st March 2024 400,000

Fair value at 31st March 2025 is represented by:
£   
Valuation in 2010 44,982
Valuation in 2015 (53,551 )
Valuation in 2017 25,000
Valuation in 2022 25,000
Valuation in 2025 250,000
Cost 358,569
650,000

If investment property had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 358,569 358,569

The investment property was valued on a fair value basis on 31st March 2025 by Leslie Roberts Chartered Surveyors .

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

6. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 1,800 1,800
Other debtors 36,834 -
38,634 1,800

Amounts falling due after more than one year:
Other debtors 472,941 539,992

Aggregate amounts 511,575 541,792

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,296 -
Taxation and social security 3,787 4,481
Other creditors 14,992 20,002
20,075 24,483

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 650,000 673,666

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 58,543 7,719

Deferred
tax
£   
Balance at 1st April 2024 7,719
Provided during year 50,824
Balance at 31st March 2025 58,543

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
119,250 Ordinary 'A' £1 119,250 119,250
145,750 Ordinary 'B' £1 145,750 145,750
265,000 265,000

11. RESERVES
Fair
value
reserve
£   
At 1st April 2024 41,431
Reserves transfer 201,613

At 31st March 2025 243,044

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 2024
£    £   
Mr B T Travis
Balance outstanding at start of year - -
Amounts advanced 36,834 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 36,834 -

13. RELATED PARTY DISCLOSURES

During the year the company received Rental income of £18,000 (2024: £18,000) from Bonut Engineering Limited, its wholly owned subsidiary. At the year end, the company is owed £472,941 (2024: £539,992) by Bonut Engineering Limited.