Arra Management Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07201531

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		159		318

			159		318
CURRENT ASSETS
Debtors	5	5,312		5,312
Cash at bank and in hand		20		73

		5,332		5,385
Creditors: Amounts Falling Due Within One Year	6	(128,080 )		(116,377 )

NET CURRENT ASSETS (LIABILITIES)			(122,748 )		(110,992 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(122,589 )		(110,674 )

Creditors: Amounts Falling Due After More Than One Year	7		-		(3,165 )

NET LIABILITIES			(122,589 )		(113,839 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(122,689 )		(113,939 )

SHAREHOLDERS' FUNDS			(122,589)		(113,839)

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Arra Management Ltd

Balance Sheet (continued)

As At 31 March 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A R Ruddock

Director

11 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Arra Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07201531 . The registered office is Flat 3 51 Woodbridge Road, Guildford, Surrey, GU1 4RF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Going Concern Disclosure

The company balance sheet was in a net liability position at the reporting date. The directors have considered the financial position of the company and will continue to support the operating activities of the company for a period of at least 12 months from the date of approval of the financial statements. Therefore the directors believe that preparation of the accounts on the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight line over 3 years

2.5. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	1,059

As at 31 March 2025	1,059

...CONTINUED

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Arra Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	741
Provided during the period	159

As at 31 March 2025	900

Net Book Value
As at 31 March 2025	159

As at 1 April 2024	318

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,312	5,312

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	2,202
Other creditors	93,492	78,853
Taxation and social security	34,588	35,322

	128,080	116,377

Included within Other creditors above are unsecured loans from the director of £89,192 (2024 - £64,133 ). These loans are interest free and repayable on demand.

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	3,165

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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