REGISTERED NUMBER: 03676646 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

AREPO SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J F Graham-Maw

M G Hives

G R Parry

REGISTERED OFFICE:

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

REGISTERED NUMBER:

03676646 (England and Wales)

ACCOUNTANTS:

BBK Partnership Limited

Chartered Accountants

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

FIXED ASSETS

Tangible assets

4

12,875

10,930

CURRENT ASSETS

Debtors

5

115,758

151,048

Cash at bank

305,237

268,219

420,995

419,267

CREDITORS

Amounts falling due within one year

6

376,662

380,509

NET CURRENT ASSETS

44,333

38,758

TOTAL ASSETS LESS CURRENT LIABILITIES

57,208

49,688

PROVISIONS FOR LIABILITIES

8

2,380

2,733

NET ASSETS

54,828

46,955

CAPITAL AND RESERVES

Called up share capital

9

200

200

Capital redemption reserve

70

70

Retained earnings

54,558

46,685

SHAREHOLDERS' FUNDS

54,828

46,955

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 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 16 September 2025 and were signed on its behalf by:

J F Graham-Maw - Director

1.	STATUTORY INFORMATION

AREPO SOLUTIONS 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.

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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

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.

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 9 (2023 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

14,650

46,307

60,957

Additions

-

3,948

3,948

At 31 December 2024

14,650

50,255

64,905

DEPRECIATION

At 1 January 2024

12,744

37,283

50,027

Charge for year

286

1,717

2,003

At 31 December 2024

13,030

39,000

52,030

NET BOOK VALUE

At 31 December 2024

1,620

11,255

12,875

At 31 December 2023

1,906

9,024

10,930

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

82,569

107,961

Other debtors

8,165

8,908

Prepayments

25,024

34,179

115,758

151,048

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Creditors and accruals

19,673

18,546

Social security and other taxes

34,308

47,232

VAT

39,860

22,340

Deferred income

282,821

292,391

376,662

380,509

7.	SECURED DEBTS

Any bank borrowings are secured by way of personal guarantees given by the directors up to a maximum of £20,000.

8.	PROVISIONS FOR LIABILITIES

31.12.24

31.12.23

£

£

Deferred tax

Accelerated capital allowances

2,380

2,733

Deferred

tax

£

Balance at 1 January 2024

2,733

Credit to Income Statement during year

(353

)

Balance at 31 December 2024

2,380

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

200

Ordinary

£1

200

200

10.	ULTIMATE CONTROLLING PARTY

The company was under the control of J F Graham-Maw, M G Hives and G Parry during the current year by virtue of their controlling shareholdings.