William Arthur London Ltd 11130004 false 2024-02-01 2025-01-31 2025-01-31 The principal activity of the company is Development of building projects Digita Accounts Production Advanced 6.30.9574.0 true true 11130004 2024-02-01 2025-01-31 11130004 2025-01-31 11130004 bus:Director1 1 2025-01-31 11130004 bus:OrdinaryShareClass1 2025-01-31 11130004 core:CurrentFinancialInstruments 2025-01-31 11130004 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 11130004 core:Non-currentFinancialInstruments 2025-01-31 11130004 core:Non-currentFinancialInstruments core:AfterOneYear 2025-01-31 11130004 core:FurnitureFittingsToolsEquipment 2025-01-31 11130004 core:MotorVehicles 2025-01-31 11130004 core:OtherPropertyPlantEquipment 2025-01-31 11130004 bus:SmallEntities 2024-02-01 2025-01-31 11130004 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 11130004 bus:FilletedAccounts 2024-02-01 2025-01-31 11130004 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11130004 bus:RegisteredOffice 2024-02-01 2025-01-31 11130004 bus:Director1 2024-02-01 2025-01-31 11130004 bus:Director1 1 2024-02-01 2025-01-31 11130004 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 11130004 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11130004 bus:Agent1 2024-02-01 2025-01-31 11130004 core:FurnitureFittingsToolsEquipment 2024-02-01 2025-01-31 11130004 core:MotorVehicles 2024-02-01 2025-01-31 11130004 core:OfficeEquipment 2024-02-01 2025-01-31 11130004 core:OtherPropertyPlantEquipment 2024-02-01 2025-01-31 11130004 core:PlantMachinery 2024-02-01 2025-01-31 11130004 countries:England 2024-02-01 2025-01-31 11130004 2024-01-31 11130004 bus:Director1 1 2024-01-31 11130004 core:FurnitureFittingsToolsEquipment 2024-01-31 11130004 core:MotorVehicles 2024-01-31 11130004 core:OtherPropertyPlantEquipment 2024-01-31 11130004 2023-02-01 2024-01-31 11130004 2024-01-31 11130004 bus:Director1 1 2024-01-31 11130004 bus:OrdinaryShareClass1 2024-01-31 11130004 core:CurrentFinancialInstruments 2024-01-31 11130004 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 11130004 core:Non-currentFinancialInstruments 2024-01-31 11130004 core:Non-currentFinancialInstruments core:AfterOneYear 2024-01-31 11130004 core:FurnitureFittingsToolsEquipment 2024-01-31 11130004 core:MotorVehicles 2024-01-31 11130004 core:OtherPropertyPlantEquipment 2024-01-31 11130004 bus:Director1 1 2023-02-01 2024-01-31 11130004 bus:OrdinaryShareClass1 2023-02-01 2024-01-31 11130004 bus:Director1 1 2023-01-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11130004

William Arthur London Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2025

William Arthur London Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

William Arthur London Ltd

Company Information

Director | Paul McCann

Registered office | Crown House 27 Old Gloucester Street London WC1N 3AX

Accountants | SP McKeown & Co Ltd Chartered Certified Accountants, Registered Auditors and Tax Advisors5 Lower Catherine Street Newry Co Down BT35 6BE

William Arthur London Ltd

(Registration number: 11130004)
Balance Sheet as at 31 January 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 30,642 | 34,401
Current assets |  |  |
Debtors | 5 | 5,177 | 17,386
Cash at bank and in hand |  | 1,215 | 20,273
|  | 6,392 | 37,659
Creditors: Amounts falling due within one year | 6 | (56,150) | (48,434)
Net current liabilities |  | (49,758) | (10,775)
Total assets less current liabilities |  | (19,116) | 23,626
Creditors: Amounts falling due after more than one year | 6 | (12,240) | (21,667)
Provisions for liabilities |  | (5,822) | (6,536)
Net liabilities |  | (37,178) | (4,577)
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | (37,179) | (4,578)
Shareholders' deficit |  | (37,178) | (4,577)

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 November 2025

......................................... Paul McCann Director |  |

William Arthur London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Crown House
27 Old Gloucester Street
London
WC1N 3AX
United Kingdom

These financial statements were authorised for issue by the director on 18 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

William Arthur London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible 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
Plant and Machinery | 20% Reducing Balance
Office Equipment | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

William Arthur London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

William Arthur London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 February 2024 | 4,693 | 5,400 | 64,511 | 74,604
Additions | 416 | - | 3,485 | 3,901
At 31 January 2025 | 5,109 | 5,400 | 67,996 | 78,505
Depreciation
At 1 February 2024 | 2,302 | 3,630 | 34,271 | 40,203
Charge for the year | 561 | 354 | 6,745 | 7,660
At 31 January 2025 | 2,863 | 3,984 | 41,016 | 47,863
Carrying amount
At 31 January 2025 | 2,246 | 1,416 | 26,980 | 30,642
At 31 January 2024 | 2,391 | 1,770 | 30,240 | 34,401

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 5,177 | 17,386
| 5,177 | 17,386

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 10,000 | 10,000
Trade creditors |  | 17,918 | 24,795
Taxation and social security |  | 682 | 499
Accruals and deferred income |  | 4,049 | 6,694
Other creditors |  | 23,501 | 6,446
|  | 56,150 | 48,434

Creditors: amounts falling due after more than one year

William Arthur London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 12,240 | 21,667

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Share Capital of £1 each | 1 | 1 | 1 | 1

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 12,240 | 21,667

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,000 | 10,000

9 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £Nil per each Ordinary Share Capital |  | - |  | -

10 | Related party transactions

William Arthur London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Transactions with the director

2025 | At 1 February 2024 £ | At 31 January 2025 £
Paul McCann
Director Loan | (4,505) | (4,505)

2024 | At 1 February 2023 £ | Advances to director £ | Repayments by director £ | At 31 January 2024 £
Paul McCann
Director Loan | (8,373) | (23,425) | 27,294 | (4,505)

William Arthur London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,570 | 12,125

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Dividends |  | - |  | -