REGISTERED NUMBER: 15642232 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 13TH APRIL 2024 TO 30TH APRIL 2025

FOR

ARNOLD CONSTRUCTION HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S E Arnold

R J Arnold

REGISTERED OFFICE:

C/o 12 Victoria Road

Barnsley

United Kingdom

South Yorkshire

S70 2BB

REGISTERED NUMBER:

15642232 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Investments

4

1,223,482

CURRENT ASSETS

Debtors

5

100

CREDITORS

Amounts falling due within one year

6

619,732

NET CURRENT LIABILITIES

(619,632

)

TOTAL ASSETS LESS CURRENT LIABILITIES

603,850

CREDITORS

Amounts falling due after more than one year

7

603,750

NET ASSETS

100

CAPITAL AND RESERVES

Called up share capital

8

100

SHAREHOLDERS' FUNDS

100

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30th April 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:

S E Arnold - Director

1.	STATUTORY INFORMATION

Arnold Construction Holdings 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.

Preparation of consolidated financial statements

The financial statements contain information about Arnold Construction Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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 period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1,223,482

At 30th April 2025

1,223,482

NET BOOK VALUE

At 30th April 2025

1,223,482

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Called up share capital not paid

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other loans

194,697

Amounts owed to group undertakings

420,264

Amounts owed to associates

4,771

619,732

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other loans - 1-2 years

195,000

Other loans - 2-5 years

408,750

603,750

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

50

Ordinary A

£1

50

50

Ordinary B

£1

50

100

The following shares were issued during the period for cash at par :

50 Ordinary A shares of £1

50 Ordinary B shares of £1