REGISTERED NUMBER: 14668238 (England and Wales)

Abridged Unaudited Financial Statements for the Year Ended 31 December 2024

for

ARBORETUM INSIGHT LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C C Lang

REGISTERED OFFICE:

50b Blenheim Crescent

London

W11 1NY

REGISTERED NUMBER:

14668238 (England and Wales)

ACCOUNTANTS:

Garo & Co UK LLP

Chartered Certified Accountants

27 Daventry Street

London

NW1 6TD

FIXED ASSETS

Tangible assets

4

1,020

1,530

Investments

5

19,462

-

20,482

1,530

CURRENT ASSETS

Debtors

57,266

42,799

Cash at bank

47,456

44,999

104,722

87,798

CREDITORS

Amounts falling due within one year

46,204

24,626

NET CURRENT ASSETS

58,518

63,172

TOTAL ASSETS LESS CURRENT LIABILITIES

79,000

64,702

PROVISIONS FOR LIABILITIES

250

350

NET ASSETS

78,750

64,352

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

78,650

64,252

SHAREHOLDERS' FUNDS

78,750

64,352

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

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 September 2025 and were signed by:

C C Lang - Director

1.	STATUTORY INFORMATION

Arboretum Insight 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Computer equipment

-

25% on cost

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.

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.

Fixed asset investments

Other investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any permanent impairment losses or reversals of impairment losses are recognised in the company's profit and loss account..

Going concern

The director has assessed the company's trading results at the time of signing the financial statements and confirms that there are no significant doubts in the company's ability to continue as a going concern.

The director therefore believes that it is appropriate for the financial statements to be prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

and 31 December 2024

2,040

DEPRECIATION

At 1 January 2024

510

Charge for year

510

At 31 December 2024

1,020

NET BOOK VALUE

At 31 December 2024

1,020

At 31 December 2023

1,530

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

19,462

At 31 December 2024

19,462

NET BOOK VALUE

At 31 December 2024

19,462

Fixed asset investments are unlisted equity investments measured at cost less permanent impairment.

Permanent impairments are taken to the company's profit and loss account.

The historic cost of the equity investments was £19,462 (2023: £Nil).

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount owing to the company by the director. These interest free advances totalling £30,000 (2023: £16,000) were made to the director of the company, to provide funds for personal use. The balance represents the highest amount outstanding in the year.

7.	RELATED PARTY DISCLOSURES

Included in other creditors is an amount owing by the company to Juniper Investment Partners Limited of £19,462 (2023: £Nil), a company in which Mr C C Lang has a participating interest. This advance is interest free and repayable on demand. The balance represents the highest amount outstanding in the year.