REGISTERED NUMBER: 04794456 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

ARROW ELECTRICAL & PLUMBING SERVICES

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Edwards

REGISTERED OFFICE:

10 Nicholas Street

Chester

Cheshire

CH1 2NX

REGISTERED NUMBER:

04794456 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

10 Nicholas Street

Chester

CH1 2NX

BANKERS:

National Westminster Bank Plc

33 Eastgate Street

Chester

Cheshire

CH1 1LG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

59,257

86,839

59,257

86,839

CURRENT ASSETS

Stocks

6

1,000

1,000

Debtors

7

559,300

459,847

Cash at bank

69,672

74,322

629,972

535,169

CREDITORS

Amounts falling due within one year

8

204,860

80,312

NET CURRENT ASSETS

425,112

454,857

TOTAL ASSETS LESS CURRENT LIABILITIES

484,369

541,696

CREDITORS

Amounts falling due after more than one year

9

(44,609

)

(69,293

)

PROVISIONS FOR LIABILITIES

11

(14,814

)

(21,710

)

NET ASSETS

424,946

450,693

CAPITAL AND RESERVES

Called up share capital

12

110

110

Retained earnings

424,836

450,583

SHAREHOLDERS' FUNDS

424,946

450,693

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 29th October 2025 and were signed by:

N Edwards - Director

1.	STATUTORY INFORMATION

Arrow Electrical & Plumbing Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

33% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st July 2024

and 30th June 2025

20,000

AMORTISATION

At 1st July 2024

and 30th June 2025

20,000

NET BOOK VALUE

At 30th June 2025

-

At 30th June 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st July 2024

21,246

18,200

248,399

20,444

308,289

Additions

-

10,980

-

1,402

12,382

At 30th June 2025

21,246

29,180

248,399

21,846

320,671

DEPRECIATION

At 1st July 2024

20,795

18,135

162,002

20,518

221,450

Charge for year

421

1,818

37,407

318

39,964

At 30th June 2025

21,216

19,953

199,409

20,836

261,414

NET BOOK VALUE

At 30th June 2025

30

9,227

48,990

1,010

59,257

At 30th June 2024

451

65

86,397

(74

)

86,839

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st July 2024

and 30th June 2025

200,617

DEPRECIATION

At 1st July 2024

114,223

Charge for year

37,407

At 30th June 2025

151,630

NET BOOK VALUE

At 30th June 2025

48,987

At 30th June 2024

86,394

6.

STOCKS

30.6.25

30.6.24

£

£

Stocks of finished goods

1,000

1,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

184,844

78,905

Other debtors

339,143

310,196

Directors' current accounts

-

33,748

Corporation tax repayable

11,390

-

VAT

-

12,094

Prepayments and accrued income

23,923

24,904

559,300

459,847

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

25,820

30,283

Trade creditors

23,327

23,307

Corporation tax payable

50,044

20,581

Social security and other taxes

6,014

1,626

VAT

34,915

-

Accrued expenses

64,740

4,515

204,860

80,312

.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

44,609

69,293

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Hire purchase contracts

70,429

99,576

11.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

14,814

21,710

Deferred

tax

£

Balance at 1st July 2024

21,710

Movement in the year due to:

Changes in tax allowances

(6,896

)

Changes in tax rates

Balance at 30th June 2025

14,814

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

90

Ordinary A

£1

90

90

5

Ordinary B

£1

5

5

5

Ordinary C

£1

5

5

5

Ordinary D

£1

5

5

5

Ordinary E

£1

5

5

110

110

13.	CAPITAL COMMITMENTS

30.6.25

30.6.24

£

£

Contracted but not provided for in the

financial statements

-

-

14.	RELATED PARTY DISCLOSURES

Edwards Property Holdings Limited

============================

A company where N Edwards is a director and shareholder.

Loans outstanding at the year end which are classified in debtors amounted to £339,143 (2024: £343,944).

Rent was paid to Edwards Property Holdings of £11,768 (2024: £10,943).

15.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N Edwards.