REGISTERED NUMBER: 08488655 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Arenal Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

114,636

117,466

CURRENT ASSETS

Debtors

5

35,600

30,000

Cash at bank

38,566

37,489

74,166

67,489

CREDITORS

Amounts falling due within one year

6

14,226

14,490

NET CURRENT ASSETS

59,940

52,999

TOTAL ASSETS LESS CURRENT LIABILITIES

174,576

170,465

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

174,476

170,365

SHAREHOLDERS' FUNDS

174,576

170,465

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:

Mr P R Jones - Director

1.	STATUTORY INFORMATION

Arenal Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08488655

Registered office:

55 Mount Pleasant Road

Wallasey

Wirral

CH45 5EN

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements are prepared in compliance with Financial Reporting Standard 102 (FRS 102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A small entities and the Companies Act 2006.

The financial statements have been prepared on a going concern basis under the historical cost convention.

Turnover and revenue recognition

Turnover represents rents and management charges receivable for work done in the year and is stated exclusive of value added tax.

Revenue is included at the point that the rent , or other income, relates to.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on cost

Financial instruments

The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Currency translation

Assets and liabilities in foreign currencies are translated into sterling at the rate prevailing at the balance sheet date. Any differences are taken to the Profit and Loss Account.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

141,521

2,250

143,771

DEPRECIATION

At 1 May 2024

24,055

2,250

26,305

Charge for year

2,830

-

2,830

At 30 April 2025

26,885

2,250

29,135

NET BOOK VALUE

At 30 April 2025

114,636

-

114,636

At 30 April 2024

117,466

-

117,466

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,600

30,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

26

Taxation and social security

4,225

4,464

Other creditors

10,000

10,000

14,226

14,490