REGISTERED NUMBER: 07325695

Financial Statements for the Year Ended 31st July 2025

for

Arunachala Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Kannan

Mrs B Kannan

REGISTERED OFFICE:

87 Featherstone Road

Kings Heath

Birmingham

B14 6BD

REGISTERED NUMBER:

07325695

ACCOUNTANTS:

Spriggs & Co Limited

Chartered Certified Accountants

300 High Road

Whaplode

Spalding

Lincolnshire

PE12 6TG

FIXED ASSETS

Tangible assets

4

2,984

405

CURRENT ASSETS

Stocks

6,375

-

Debtors

5

21

4,869

Cash at bank

112,446

67,837

118,842

72,706

CREDITORS

Amounts falling due within one year

6

18,923

15,625

NET CURRENT ASSETS

99,919

57,081

TOTAL ASSETS LESS CURRENT LIABILITIES

102,903

57,486

PROVISIONS FOR LIABILITIES

567

77

NET ASSETS

102,336

57,409

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

102,236

57,309

SHAREHOLDERS' FUNDS

102,336

57,409

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 24th September 2025 and were signed on its behalf by:

B Kannan - Director

Mrs B Kannan - Director

1.	STATUTORY INFORMATION

Arunachala Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Plant and machinery etc

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st August 2024

4,669

Additions

3,325

At 31st July 2025

7,994

DEPRECIATION

At 1st August 2024

4,264

Charge for year

746

At 31st July 2025

5,010

NET BOOK VALUE

At 31st July 2025

2,984

At 31st July 2024

405

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

-

2,550

Other debtors

21

2,319

21

4,869

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

12,430

5,035

Other creditors

6,493

10,590

18,923

15,625

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

1.00

100

100