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Company registration number: 06745343
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| ARKLE ELECTRONIC SYSTEMS LIMITED
ARKLE ELECTRONIC SYSTEMS LIMITED |  |
COMPANY INFORMATION
Directors | S P Robbins (appointed 24 September 2024)
| H P Wallace (appointed 24 September 2024)
| J Carroll (resigned 24 September 2024)
| P J J W Wallace
Registered number | 06745343
Registered office | 15 Wedgewood Gate Industrial Estate
| Stevenage
| Hertfordshire
| SG1 4SU
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
ARKLE ELECTRONIC SYSTEMS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
ARKLE ELECTRONIC SYSTEMS LIMITED REGISTERED NUMBER:06745343 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 269,200 |  | 275,530
|  |  | 269,200 |  | 275,530
Current assets |  |  |  |  |
Stocks |  | 206,805 |  | 390,164 |
Debtors: amounts falling due within one year | 5 | 599,943 |  | 380,932 |
Cash at bank and in hand |  | 6,733 |  | 52,176 |
|  | 813,481 |  | 823,272 |
Creditors: amounts falling due within one year | 6 | (678,813) |  | (429,964) |
Net current assets |  |  | 134,668 |  | 393,308
Total assets less current liabilities |  |  | 403,868 |  | 668,838
Creditors: amounts falling due after more than one year | 7 |  | (109,071) |  | (117,833)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (7,458) |  | (63,473) |
|  |  | (7,458) |  | (63,473)
Net assets |  |  | 287,339 |  | 487,532
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 287,239 |  | 487,432
|  |  | 287,339 |  | 487,532
Page 1
ARKLE ELECTRONIC SYSTEMS LIMITED REGISTERED NUMBER:06745343 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ H P Wallace
Director
Date: 17 September 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
ARKLE ELECTRONIC SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Arkle Electronic Systems 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Pensions
The company operates a defined conttribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Page 3
ARKLE ELECTRONIC SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. The estimated useful lives range as follows:
|  |  |  | Plant and machinery | - | 4 - 10 years straight line
|  |  |  | Fixtures and fittings | - | 4 - 10 years straight line
|  |  |  | Office equipment | - | 4 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
ARKLE ELECTRONIC SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 32 (2024 - 32).
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 540,080 | 38,649 | 74,106 | 652,835
| Additions | 28,247 | - | 4,354 | 32,601
| At 31 March 2025 | 568,327 | 38,649 | 78,460 | 685,436
| Depreciation |  |  |  |
| At 1 April 2024 | 280,683 | 34,766 | 61,856 | 377,305
| Charge for the year on owned assets | 33,084 | 1,187 | 4,660 | 38,931
| At 31 March 2025 | 313,767 | 35,953 | 66,516 | 416,236
| Net book value |  |  |  |
| At 31 March 2025 | 254,560 | 2,696 | 11,944 | 269,200
| At 31 March 2024 | 259,397 | 3,883 | 12,250 | 275,530
Page 5
ARKLE ELECTRONIC SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 469,630 | 350,100
| Other debtors | 130,313 | 30,832
|  | 599,943 | 380,932
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 36,000 | 36,000
| Trade creditors | 289,599 | 175,547
| Taxation and social security | 59,734 | 42,607
| Obligations under finance lease and hire purchase contracts | 12,990 | -
| Other creditors | 280,490 | 175,810
|  | 678,813 | 429,964
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 36,000 | 36,000
| Other creditors | 247,127 | 155,489
|  | 283,127 | 191,489
| Details of security provided:
Invoice discounting facilities and bank loans are secured by way of fixed and floating charges over the assets of the company. Page 6
ARKLE ELECTRONIC SYSTEMS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 6,000 | 42,000
| Net obligations under finance leases and hire purchase contracts | 37,238 | -
| Other creditors | 65,833 | 75,833
|  | 109,071 | 117,833
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 6,000 | 42,000
|  | 6,000 | 42,000
| Details of security provided:
Bank loans are secured by way of a fixed and floating charge over the assets of the company.
8. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 12,990 | -
| Between 1-5 years | 37,238 | -
|  | 50,228 | -
9. | Commitments under operating leases
| At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 42,700 | 85,400
| Later than 1 year and not later than 5 years | - | 42,700
|  | 42,700 | 128,100
Page 7