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REGISTERED NUMBER: 06140657 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

A R Diesels Limited

A R Diesels Limited (Registered number: 06140657)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

A R Diesels Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mr A Reeves

| SECRETARY: | Mrs W Reeves

| REGISTERED OFFICE: | Cote Farm Workshop

| Kilmington

| Warminster

| Wiltshire

| BA12 6RF

| REGISTERED NUMBER: | 06140657 (England and Wales)

| ACCOUNTANTS: | A J Shone & Co Limited

| Chartered Accountants

| Ashley House

| Unit 3, Brickfields Business Park

| Gillingham

| Dorset

| SP8 4PX

A R Diesels Limited (Registered number: 06140657)

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 1 |  |

Tangible assets | 5 | 409,130 |  | 423,073 |  |

409,130 |  | 423,074 |  |

CURRENT ASSETS

Stocks | 102,212 |  | 80,341 |  |

Debtors | 6 | 222,896 |  | 197,619 |  |

Cash at bank | 654,480 |  | 527,057 |  |

979,588 |  | 805,017 |  |

CREDITORS

Amounts falling due within one year | 7 | 334,136 |  | 307,546 |  |

NET CURRENT ASSETS | 645,452 |  | 497,471 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,054,582 |  | 920,545 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,654 | ) | (13,094 | ) |

PROVISIONS FOR LIABILITIES | (63,715 | ) | (64,490 | ) |

NET ASSETS | 988,213 |  | 842,961 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 988,113 |  | 842,861 |  |

SHAREHOLDERS' FUNDS | 988,213 |  | 842,961 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

A R Diesels Limited (Registered number: 06140657)

Balance Sheet - continued

31 March 2025

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 9 October 2025 and were signed by:

Mr A Reeves - Director

A R Diesels Limited (Registered number: 06140657)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| A R Diesels 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.

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 recognised at the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover 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.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on despatch of the goods and the revenue can be measured reliably.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

| 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.

| 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 | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

| At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell and the impairment loss is recognised immediately in the profit and loss account.

A R Diesels Limited (Registered number: 06140657)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets are classified as receivable within one year and not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised costs, using the effective rate of interest method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment due is within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially ar transaction price and subsequently measured at amortised cost using the effective interest method.

| 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.

A R Diesels Limited (Registered number: 06140657)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024 | 100,000 |  |

| Disposals | (100,000 | ) |

| At 31 March 2025 | - |  |

| AMORTISATION

| At 1 April 2024 | 99,999 |  |

| Eliminated on disposal | (99,999 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | 1 |  |

A R Diesels Limited (Registered number: 06140657)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 280,389 |  | 539,129 |  | 819,518 |  |

| Additions | 4,799 |  | 99,965 |  | 104,764 |  |

| Disposals | - |  | (51,165 | ) | (51,165 | ) |

| At 31 March 2025 | 285,188 |  | 587,929 |  | 873,117 |  |

| DEPRECIATION

| At 1 April 2024 | 123,170 |  | 273,275 |  | 396,445 |  |

| Charge for year | 25,233 |  | 58,097 |  | 83,330 |  |

| Eliminated on disposal | - |  | (15,788 | ) | (15,788 | ) |

| At 31 March 2025 | 148,403 |  | 315,584 |  | 463,987 |  |

| NET BOOK VALUE

| At 31 March 2025 | 136,785 |  | 272,345 |  | 409,130 |  |

| At 31 March 2024 | 157,219 |  | 265,854 |  | 423,073 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 222,896 |  | 197,619 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,440 |  | 10,182 |  |

| Trade creditors | 51,024 |  | 44,017 |  |

| Taxation and social security | 103,055 |  | 121,190 |  |

| Other creditors | 169,617 |  | 132,157 |  |

334,136 |  | 307,546 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 2,654 |  | 13,094 |  |

9. | RELATED PARTY DISCLOSURES

| Included within other creditors as at 31 March 2025 is £124,402 (2024 - £125,401) which is owed to Mr A Reeves, the director of the company.