Arpin International (UK) Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 04670723

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,829		58,217
Investments	5		1		1

			40,830		58,218
CURRENT ASSETS
Stocks	6	348,957		272,103
Debtors	7	1,079,757		984,671
Cash at bank and in hand		899,887		1,625,110

		2,328,601		2,881,884
Creditors: Amounts Falling Due Within One Year	8	(805,468 )		(1,191,666 )

NET CURRENT ASSETS (LIABILITIES)			1,523,133		1,690,218

TOTAL ASSETS LESS CURRENT LIABILITIES			1,563,963		1,748,436

NET ASSETS			1,563,963		1,748,436

CAPITAL AND RESERVES
Called up share capital	9		895		895
Capital redemption reserve			105		105
Income Statement			1,562,963		1,747,436

SHAREHOLDERS' FUNDS			1,563,963		1,748,436

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Arpin International (UK) Limited

Statement of Financial Position (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Philip Hamill

Director

01/09/2025

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

1. General Information

Arpin International (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04670723 . The registered office is Unit 5 The Business Centre, Green Road, Horsmonden, Kent, TN12 8JS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs.

Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	33 1/3% Straight Line
Fixtures & Fittings	25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

Impairment of fixed assets

At each reporting date, property, plant and equipment are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of impairment is recognised immediately in profit or loss.

2.4. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2.5. Foreign Currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account.

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Arpin International (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2023: 17)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	96,024	21,516	117,540
Additions	-	4,082	4,082
Disposals	-	(12,992 )	(12,992 )

As at 31 December 2024	96,024	12,606	108,630

Depreciation
As at 1 January 2024	40,010	19,313	59,323
Provided during the period	19,205	1,769	20,974
Disposals	-	(12,496 )	(12,496 )

As at 31 December 2024	59,215	8,586	67,801

Net Book Value
As at 31 December 2024	36,809	4,020	40,829

As at 1 January 2024	56,014	2,203	58,217

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Arpin International (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Investments

	Unlisted
	£
Cost
As at 1 January 2024	1

As at 31 December 2024	1

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	1

As at 1 January 2024	1

6. Stocks

	2024	2023
	£	£
Work in progress- short term	348,957	272,103

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	928,262	927,313
Other debtors	151,495	57,358

	1,079,757	984,671

Included within Other debtors is an amount of £17,722 (2023: £nil) which is due after one year.

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	508,467	875,235
Other creditors	219,094	138,518
Taxation and social security	77,907	177,913

	805,468	1,191,666

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	895	895