Arbat Capital Advisory Services Ltd

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

Registered number: 04947243

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		223		280

			223		280
CURRENT ASSETS
Debtors	5	68,958		44,503
Cash at bank and in hand		5,708		-

		74,666		44,503
Creditors: Amounts Falling Due Within One Year	6	(63,671 )		(55,377 )

NET CURRENT ASSETS (LIABILITIES)			10,995		(10,874 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,218		(10,594 )

NET ASSETS/(LIABILITIES)			11,218		(10,594 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			11,118		(10,694 )

SHAREHOLDERS' FUNDS			11,218		(10,594)

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

Hon Timothy Lewin

Director

11/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Arbat Capital Advisory Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04947243 . The registered office is First Floor Offices Rock-A-Nore Road , Hastings, TN34 3DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. 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:

Fixtures & Fittings	15% reducing balance
Computer Equipment	33% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: NIL)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	11,559	50,014	61,573

As at 31 March 2025	11,559	50,014	61,573

Depreciation
As at 1 April 2024	11,367	49,926	61,293
Provided during the period	29	28	57

As at 31 March 2025	11,396	49,954	61,350

Net Book Value
As at 31 March 2025	163	60	223

As at 1 April 2024	192	88	280

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Arbat Capital Advisory Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	50,100	-
Amounts owed by group undertakings	2,529	34,503
Other debtors	16,329	10,000

	68,958	44,503

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,718	708
Other creditors	53,289	52,802
Taxation and social security	2,664	1,867

	63,671	55,377

7. Share Capital

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

8. Related Party Transactions

At the year end directors loan accounts existed and the director Hon Timothy Lewin was owed £49,989 (2024: £50,035).

There is no interest on these accounts and the amounts are repayable on demand.

During the period, the Company traded with Securities Research Associates Limited, which is associated by

common directorate.

Services provided by Securities Research Associates Ltd £39,000

Within other debtors is £3,166 relating to amounts owed from Securities Research Associates Limited in respect of an intercompany loan.

There is no interest on these accounts and the amounts are repayable on demand.

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