ACCOUNTS - Final Accounts preparation



	Arundel Europe Limited












	Unaudited
	Financial statements

	For the period ended 31 December 2024

	Registered number: 08311453


Arundel Europe Limited - Registered number: 08311453

Statement of financial position

As at 31 December 2024

		2024		2023
Note		£		£

Fixed assets
Tangible assets	4		884		1,178
			884		1,178
Current assets
Cash at bank and in hand		104,135		101,212
		104,135		101,212
Creditors: amounts falling due within one year	5	(18,378)		(15,678)
Net current assets			85,757		85,534
Total assets less current liabilities			86,641		86,712

Net assets			86,641		86,712

Capital and reserves
Called up share capital	100	100
Profit and loss account	86,541	86,612
	86,641	86,712

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Arundel Europe Limited - Registered number: 08311453

Statement of financial position (continued)

As at 31 December 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S E Browne

Director

Date: 10 September 2025

The notes on pages 3 to 5 form part of these financial statements.

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Arundel Europe Limited

Notes to the financial statements

For the year ended 31 December 2024

1.	General information

Arundel Europe Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is C/O Buzzacott LLP 130 Wood Street, London, EC2V 6DL. Its company registration number is 08311453.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Office equipment	-	25%
				Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

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Arundel Europe Limited

Notes to the financial statements

For the year ended 31 December 2024

2.Accounting policies (continued)

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 January 2024	5,117	6,607	11,724
At 31 December 2024	5,117	6,607	11,724
Depreciation
At 1 January 2024	4,582	5,964	10,546
Charge for the year on owned assets	133	161	294
At 31 December 2024	4,715	6,125	10,840
Net book value
At 31 December 2024	402	482	884
At 31 December 2023	535	643	1,178

5.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Other creditors	15,378	15,378
Accruals	3,000	300
	18,378	15,678

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Arundel Europe Limited

Notes to the financial statements

For the year ended 31 December 2024

6.	Related party transactions

At the year end, included in other creditors was £12,370 (2023: £12,370) owed to Arundel Advisers LLP, an entity under common control. Included in other creditors at the year end was £2,933 (2023: £2,933) owed to the directors of the company in respect of interest free loans which are repayable on demand.

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