REGISTERED NUMBER: 13463071 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

ARNOLD CONSTRUCTION SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Arnold

S E Arnold

REGISTERED OFFICE:

12 Victoria Road

Barnsley

United Kingdom

South Yorkshire

S70 2BB

REGISTERED NUMBER:

13463071 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

50,824

53,248

CURRENT ASSETS

Debtors

5

14,653

336,409

Cash at bank

678,615

94,627

693,268

431,036

CREDITORS

Amounts falling due within one year

6

560,847

371,504

NET CURRENT ASSETS

132,421

59,532

TOTAL ASSETS LESS CURRENT LIABILITIES

183,245

112,780

CREDITORS

Amounts falling due after more than one year

7

(26,996

)

(38,994

)

PROVISIONS FOR LIABILITIES

(12,323

)

(9,794

)

NET ASSETS

143,926

63,992

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

143,924

63,990

SHAREHOLDERS' FUNDS

143,926

63,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 2nd October 2025 and were signed on its behalf by:

R J Arnold - Director

1.	STATUTORY INFORMATION

Arnold Construction Services 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from construction services is recognised by reference to the stage of completion at the balance sheet date.

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

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Improvements to property

10% reducing balance

Fixtures & fittings

25% reducing balance

Computer equipment

33% straight line

Motor Vehicles

25% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st July 2024

2,333

-

1,068

Additions

-

12,500

171

At 30th June 2025

2,333

12,500

1,239

DEPRECIATION

At 1st July 2024

632

-

521

Charge for year

170

2,344

136

At 30th June 2025

802

2,344

657

NET BOOK VALUE

At 30th June 2025

1,531

10,156

582

At 30th June 2024

1,701

-

547

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st July 2024

69,980

1,486

74,867

Additions

-

591

13,262

At 30th June 2025

69,980

2,077

88,129

DEPRECIATION

At 1st July 2024

19,369

1,097

21,619

Charge for year

12,653

383

15,686

At 30th June 2025

32,022

1,480

37,305

NET BOOK VALUE

At 30th June 2025

37,958

597

50,824

At 30th June 2024

50,611

389

53,248

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st July 2024

and 30th June 2025

59,990

DEPRECIATION

At 1st July 2024

14,998

Charge for year

11,248

At 30th June 2025

26,246

NET BOOK VALUE

At 30th June 2025

33,744

At 30th June 2024

44,992

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,682

336,209

Amounts owed by associates

4,771

-

Other debtors

200

200

14,653

336,409

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,998

11,998

Trade creditors

3,408

195,700

Corporation tax

83,755

52,681

Social security and other taxes

2,562

9,704

VAT

24,136

74,197

Other creditors

5,620

20,145

Directors' current accounts

27,980

374

Accruals and deferred income

401,388

6,705

560,847

371,504

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,996

38,994

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

38,994

50,992

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

A Ordinary

£1

1

1

1

B Ordinary

£1

1

1

2

2