Registration number: 07216843

A & R Contracting Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

A & R Contracting Ltd

(Registration number: 07216843)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	19,376	25,835
Investment property	5	393,963	384,750
Investments	6	106,830	60,888
		520,169	471,473
Current assets
Debtors	7	33,953	50,034
Cash at bank and in hand		217,543	294,508
		251,496	344,542
Creditors: Amounts falling due within one year	8	(339,391)	(265,867)
Net current (liabilities)/assets		(87,895)	78,675
Total assets less current liabilities		432,274	550,148
Creditors: Amounts falling due after more than one year	8	(136,866)	(169,856)
Provisions for liabilities		(17,809)	(17,286)
Net assets		277,599	363,006
Capital and reserves
Called up share capital		100	100
Other reserves		61,981	52,768
Retained earnings		215,518	310,138
Shareholders' funds		277,599	363,006

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

A & R Contracting Ltd

(Registration number: 07216843)
Balance Sheet as at 31 May 2025

Approved and authorised by the Board on 7 November 2025 and signed on its behalf by:
 

......................................... A S Young Director

A & R Contracting Ltd

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

1	General information

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

The address of its registered office is:
7a King Street
Frome
Somerset
BA11 1BH

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.

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, and is shown net of value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax, and is recognised in profit or loss.

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.

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 statement of financial position at cost, less any subsequent accumulated depreciation.

A & R Contracting Ltd

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

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% on reducing balance
Motor vehicles	25% on reducing balance
Computer equipment	25% on cost
Investment properties	Nil

Investment property

Investment property is carried at fair value, which in the directors' opinion is the cost of the properties.

Investments

Investment is carried at fair value, which in the directors' opinion is the cost of the investment.

Trade debtors

Trade debtors are amounts due from customers for materials sold or services performed in the ordinary course of business, and are recognised initially at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers, and are recognised initially at the transaction price.

Borrowings

Bank loans 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.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

A & R Contracting Ltd

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

A & R Contracting Ltd

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

4	Tangible assets

	Plant and equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2024	33,509	37,594	71,103
At 31 May 2025	33,509	37,594	71,103
Depreciation
At 1 June 2024	18,626	26,642	45,268
Charge for the year	3,721	2,738	6,459
At 31 May 2025	22,347	29,380	51,727
Carrying amount
At 31 May 2025	11,162	8,214	19,376
At 31 May 2024	14,883	10,952	25,835

5	Investment properties

	2025 £
As at 1 June 2023	384,750
Fair value adjustments	9,213
	393,963

6	Investments

	2025 £	2024 £
Other investments	106,830	60,888