REGISTERED NUMBER: 12382843 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Arbie Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J Bruce

REGISTERED OFFICE:

86 Mereheath Park

Knutsford

Cheshire

WA16 6AP

REGISTERED NUMBER:

12382843 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Intangible assets

4

-

10,000

Tangible assets

5

55,162

73,510

55,162

83,510

CURRENT ASSETS

Debtors

6

65,886

81,037

Cash at bank

54,647

30,795

120,533

111,832

CREDITORS

Amounts falling due within one year

7

58,476

53,594

NET CURRENT ASSETS

62,057

58,238

TOTAL ASSETS LESS CURRENT LIABILITIES

117,219

141,748

CREDITORS

Amounts falling due after more than one year

8

92,823

118,511

NET ASSETS

24,396

23,237

CAPITAL AND RESERVES

Called up share capital

9

101

101

Retained earnings

10

24,295

23,136

SHAREHOLDERS' FUNDS

24,396

23,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 August 2025 and were signed by:

R J Bruce - Director

1.	STATUTORY INFORMATION

Arbie Holdings 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.

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.

Franchise fee are being amortised evenly over their estimated useful life of five years.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

fee

£

COST

At 1 February 2024

and 31 January 2025

50,000

AMORTISATION

At 1 February 2024

40,000

Amortisation for year

10,000

At 31 January 2025

50,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

10,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2024

and 31 January 2025

564

125,214

5,886

131,664

DEPRECIATION

At 1 February 2024

270

54,781

3,103

58,154

Charge for year

44

17,608

696

18,348

At 31 January 2025

314

72,389

3,799

76,502

NET BOOK VALUE

At 31 January 2025

250

52,825

2,087

55,162

At 31 January 2024

294

70,433

2,783

73,510

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

9,013

8,740

Other debtors

56,873

72,297

65,886

81,037

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

271

-

Trade creditors

7

8

Tax

42,807

40,123

Social security and other taxes

513

299

VAT

14,493

12,789

Accrued expenses

385

375

58,476

53,594

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans more 5 yr by instal

-

19,333

Bounce back loan

33,323

37,661

Hire purchase contracts

59,500

61,517

92,823

118,511

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

19,333

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary A

£1

1

1

101

101

10.

RESERVES

Retained

earnings

£

At 1 February 2024

23,136

Profit for the year

68,419

Dividends

(67,260

)

At 31 January 2025

24,295