REGISTERED NUMBER: 07704236 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ARKO LONDON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G D Stone

O R Turgoose

REGISTERED OFFICE:

Office 3f1 Building B

Riverside Way

Camberley

GU15 3YL

REGISTERED NUMBER:

07704236 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

10,244

15,242

CURRENT ASSETS

Debtors

4

137,053

138,324

Cash at bank

40,389

57,652

177,442

195,976

CREDITORS

Amounts falling due within one year

5

53,149

66,650

NET CURRENT ASSETS

124,293

129,326

TOTAL ASSETS LESS CURRENT LIABILITIES

134,537

144,568

CREDITORS

Amounts falling due after more than one year

6

-

(4,982

)

PROVISIONS FOR LIABILITIES

(2,561

)

(3,810

)

NET ASSETS

131,976

135,776

CAPITAL AND RESERVES

Called up share capital

66

66

Retained earnings

131,910

135,710

131,976

135,776

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 25 September 2025 and were signed on its behalf by:

O R Turgoose - Director

1.	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 represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

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 taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements. Deferred tax assets and liabilities are not discounted.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

3.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2024

and 31 December 2024

179,846

DEPRECIATION

At 1 January 2024

164,604

Charge for year

4,998

At 31 December 2024

169,602

NET BOOK VALUE

At 31 December 2024

10,244

At 31 December 2023

15,242

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

55,533

57,649

Amounts owed by group undertakings

75,138

73,281

Other debtors

6,000

7,394

Prepayments

382

-

137,053

138,324

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

4,991

11,957

Trade creditors

4,927

12,018

Tax

22,566

10,313

Social security and other taxes

4,316

5,759

VAT

11,289

18,884

Other creditors

2,700

769

Accrued expenses

2,360

6,950

53,149

66,650

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

-

4,982

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Fourwalls Group Holdings.

This was by virtue of their 75% holding of the issued share capital.