Arle Accounting Ltd - Filleted accounts

Registered number

SC619896

Arle Accounting Ltd

Unaudited Filleted Accounts

31 March 2025

Arle Accounting Ltd
Registered number:		SC619896
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,455			5,552

Current assets
Debtors	4	34,673			38,485
Cash at bank and in hand		9,244			4,086
		43,917			42,571

Creditors: amounts falling due within one year	5	(24,811)			(9,427)

Net current assets			19,106			33,144

Total assets less current liabilities			23,561			38,696

Creditors: amounts falling due after more than one year	6		(636)			(844)



Net assets			22,925			37,852

Capital and reserves
Called up share capital			2			2
Profit and loss account			22,923			37,850

Shareholders' funds			22,925			37,852

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Rebecca Adams
Director
Approved by the board on 3 November 2025

Arle Accounting Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office Equipment	over 5 years
	Bicycles	over 6 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2

3	Tangible fixed assets
		Office Equipment		Bicycles		Total
£			£		£
	Cost
	At 1 April 2024	3,495		6,212		9,707
	Additions	78		-		78
	Disposals	(1,366)		-		(1,366)
	At 31 March 2025	2,207		6,212		8,419

	Depreciation
	At 1 April 2024	3,177		978		4,155
	Charge for the year	128		1,035		1,163
	On disposals	(1,354)		-		(1,354)
	At 31 March 2025	1,951		2,013		3,964

	Net book value
	At 31 March 2025	256		4,199		4,455
	At 31 March 2024	318		5,234		5,552

4	Debtors			2025		2024
£					£

	Trade Debtors			19,308		20,809
	Prepayments & Accrued Income			12,415		13,208
	Intercompany Loan			2,950		-
	Director's Loan Account			-		4,468
				34,673		38,485

5	Creditors: amounts falling due within one year			2025		2024
£					£

	Deferred Tax			210		211
	Accruals & Deferred Income			1,673		1,225
	Directors' Loan Account			14,382		-
	Trade Creditors			915		1,082
	VAT Payable			7,405		4,312
	PAYE/NIC Payable			-		124
	Corporation Tax Payable			226		2,473
				24,811		9,427


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Deferred Tax			636		844


7	Corporate Responsibility

	The company made donations in the year totalling £1,686 (2024: £1,836) to the following UK registered charities, as part of it's corporate responsibilities: Flora & Fauna International Medecins Sans Frontier Plan International UNICEF


8	Related party transactions

	At the year end the director, Rebecca Adams, was owed £8,382 by the company (2024: £4,468 owed to the company). There is no fixed term for repayment and no interest has been charged on this amount owed. At the year end the director, Geoffrey Adams, was owed £6,000 by the company (2024: £Nil). There is no fixed term for repayment and no interest has been charged on this amount owed.


9	Other information

	Arle Accounting Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	Arla Beag
	Aros
	Isle of Mull
	Argyll & Bute
	PA72 6JS