REGISTERED NUMBER: 14732913 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Arrimo Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

20,168

22,615

Tangible assets

5

385

503

20,553

23,118

CURRENT ASSETS

Debtors

6

20,549

4,424

Cash at bank

1,014

6,223

21,563

10,647

CREDITORS

Amounts falling due within one year

7

37,278

19,892

NET CURRENT LIABILITIES

(15,715

)

(9,245

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,838

13,873

PROVISIONS FOR LIABILITIES

3,905

4,392

NET ASSETS

933

9,481

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

833

9,381

933

9,481

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 July 2025 and were signed by:

T Mizon - Director

1.	STATUTORY INFORMATION

Arrimo Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14732913

Registered office:

10 Corners

Welwyn Garden City

Hertfordshire

AL7 1RL

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

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment 20% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Website 10% Straight Line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly

through the profit and loss account.

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

24,470

AMORTISATION

At 1 April 2024

1,855

Charge for year

2,447

At 31 March 2025

4,302

NET BOOK VALUE

At 31 March 2025

20,168

At 31 March 2024

22,615

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

590

DEPRECIATION

At 1 April 2024

87

Charge for year

118

At 31 March 2025

205

NET BOOK VALUE

At 31 March 2025

385

At 31 March 2024

503

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

(102

)

Amounts owed by group undertakings

-

300

Other debtors

20,549

4,226

20,549

4,424

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,015

736

Amounts owed to group undertakings

9,985

-

Taxation and social security

21,380

17,524

Other creditors

1,898

1,632

37,278

19,892

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £16,300 were paid to the director .

Transactions with the director

2025

At 1 April2024

Advances todirector

Repaymentsb y director

At 31 March2025

£

£

£

£

Mr Thomas Keith Mizon

(15

)

56,907

(40,730

)

16,162

Transactions with the director

At 15 March2024

Advances todirector

Repaymentsb y director

At 31 March2024

2024

£

£

£

£

Mr Thomas Keith Mizon

-

42,317

(42,331

)

(15

)

This loan is provided interest free and is repaid within 9 months of the year end.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Thomas Mizon, by virtue of his shareholding.