Arraquip Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10375243

Arraquip Holdings Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

Arraquip Holdings Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4	888,331	902,831
Investments	5	996,750	996,750
		------------	------------
		1,885,081	1,899,581

Current assets

Debtors	6	100	100
Cash at bank and in hand		10,902	35,817
		--------	--------
		11,002	35,917

Creditors: amounts falling due within one year	7	500,078		445,005
		---------		---------
Net current liabilities			489,076	409,088
			------------	------------
Total assets less current liabilities			1,396,005	1,490,493

Creditors: amounts falling due after more than one year	8	523,101	533,611
		------------	------------
Net assets		872,904	956,882
		------------	------------

Arraquip Holdings Limited

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	872,804	956,782
	---------	---------
Shareholders funds	872,904	956,882
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 October 2025 , and are signed on behalf of the board by:

C P Gilbert
Director

Company registration number: 10375243

Arraquip Holdings Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Withambrook Industrial Estate, Londonthorpe Road, Grantham, NG31 9ST.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Freehold property	-	2% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investment income is recorded when it is received.

Financial instruments

The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

4. Tangible assets

	Land and buildings
	£
Cost
At 1 April 2024 and 31 March 2025	946,331
	---------
Depreciation
At 1 April 2024	43,500
Charge for the year	14,500
	---------
At 31 March 2025	58,000
	---------
Carrying amount
At 31 March 2025	888,331
	---------
At 31 March 2024	902,831
	---------

5. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	996,750
	---------
Impairment
At 1 April 2024 and 31 March 2025	–
	---------

Carrying amount
At 31 March 2025	996,750
	---------
At 31 March 2024	996,750
	---------

6. Debtors

	2025	2024
	£	£
Other debtors	100	100
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	12,079	13,800
Amounts owed to group undertakings and undertakings in which the company has a participating interest	470,934	413,181
Social security and other taxes	15,765	16,724
Other creditors	1,300	1,300
	---------	---------
	500,078	445,005
	---------	---------

Bank loans and overdrafts are secured on the assets to which they relate.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	466,851	421,111
Other creditors	56,250	112,500
	---------	---------
	523,101	533,611
	---------	---------

Bank loans and overdrafts are secured on the assets to which they relate.