REGISTERED NUMBER: SC301536 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Arrowsmith Design Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Arrowsmith

REGISTERED OFFICE:

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

REGISTERED NUMBER:

SC301536 (Scotland)

ACCOUNTANTS:

SBP

Accountants

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

FIXED ASSETS

Tangible assets

4

12,749

233

CURRENT ASSETS

Debtors

5

2,750

10,082

Cash at bank

18,121

1,103

20,871

11,185

CREDITORS

Amounts falling due within one year

6

18,536

15,527

NET CURRENT ASSETS/(LIABILITIES)

2,335

(4,342

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,084

(4,109

)

CREDITORS

Amounts falling due after more than one year

7

(12,562

)

(13,069

)

PROVISIONS FOR LIABILITIES

(2,422

)

(44

)

NET ASSETS/(LIABILITIES)

100

(17,222

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

-

(17,322

)

SHAREHOLDERS' FUNDS

100

(17,222

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 6 November 2025 and were signed by:

Mr D J Arrowsmith - Director

1.	STATUTORY INFORMATION

Arrowsmith Design Limited is a private company, limited by shares , registered in Scotland. 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment & fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Equipment

Motor

Computer

& fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

1,213

-

8,189

9,402

Additions

-

16,999

-

16,999

At 30 April 2025

1,213

16,999

8,189

26,401

DEPRECIATION

At 1 May 2024

1,213

-

7,956

9,169

Charge for year

-

4,250

233

4,483

At 30 April 2025

1,213

4,250

8,189

13,652

NET BOOK VALUE

At 30 April 2025

-

12,749

-

12,749

At 30 April 2024

-

-

233

233

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Directors' current accounts

1,579

9,905

VAT

707

-

Prepayments

464

177

2,750

10,082

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other loans

8,097

5,295

Hire purchase contracts

2,000

-

Tax

4,284

54

Social security and other taxes

1,831

8,445

VAT

-

33

Accrued expenses

2,324

1,700

18,536

15,527

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Other loans - 1-2 years

4,729

8,340

Other loans - 2-5 years

-

4,729

Hire purchase contracts

7,833

-

12,562

13,069

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The overdrawn directors loan of £1,579 will be repaid within 9 months of the accounting year end.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D J Arrowsmith.