REGISTERED NUMBER: 14914439 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

ARW-Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss S Courtney

H Davies

REGISTERED OFFICE:

Unit 4 Westwood Industrial Estate

Pontrilas

Hereford

Herefordshire

HR2 0EL

REGISTERED NUMBER:

14914439 (England and Wales)

ACCOUNTANTS:

Golden Valley Accountancy Limited

Unit 4

Westwood Industrial Estate

Pontrilas

Herefordshire

HR2 0EL

FIXED ASSETS

Intangible assets

4

20,000

20,000

Tangible assets

5

2,283

3,044

22,283

23,044

CURRENT ASSETS

Debtors

6

5,328

32,181

Cash at bank

51,126

61,283

56,454

93,464

CREDITORS

Amounts falling due within one year

7

45,592

44,622

NET CURRENT ASSETS

10,862

48,842

TOTAL ASSETS LESS CURRENT LIABILITIES

33,145

71,886

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

33,045

71,786

33,145

71,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 15 September 2025 and were signed on its behalf by:

Miss S Courtney - Director

1.	STATUTORY INFORMATION

ARW-Group Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

20,000

NET BOOK VALUE

At 30 June 2025

20,000

At 30 June 2024

20,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

4,058

DEPRECIATION

At 1 July 2024

1,014

Charge for year

761

At 30 June 2025

1,775

NET BOOK VALUE

At 30 June 2025

2,283

At 30 June 2024

3,044

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

5,328

32,181

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Taxation and social security

12,094

27,524

Other creditors

33,498

17,098

45,592

44,622