Company Registration No. 13960818 (England and Wales)
ARTH LIMITED
Unaudited accounts
for the year ended 31 March 2025
ARTH LIMITED
Unaudited accounts
Contents
ARTH LIMITED
Company Information
for the year ended 31 March 2025
Directors
Rashesh Babu JOSHI
Ashish DHANDA
Company Number
13960818 (England and Wales)
Registered Office
99 Milton Keynes Business Centre
Linford Wood
Milton Keynes
Buckinghamshire
MK14 6GD
Accountants
Arth Limited
655 Milton Keynes Business Centre
Hayley Court
Linford Wood
Milton Keynes
Buckinghamshire
MK14 6GD
ARTH LIMITED
Statement of financial position
as at 31 March 2025
Intangible assets
79,845
83,413
Tangible assets
4,792
3,469
Inventories
153,000
155,000
Cash at bank and in hand
33,051
22,043
Creditors: amounts falling due within one year
(99,002)
(109,444)
Net current assets
170,982
119,883
Total assets less current liabilities
255,619
206,765
Creditors: amounts falling due after more than one year
(135,000)
(135,000)
Called up share capital
1
1
Profit and loss account
120,618
71,764
Shareholders' funds
120,619
71,765
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by
Rashesh Babu JOSHI
Director
Company Registration No. 13960818
ARTH LIMITED
Notes to the Accounts
for the year ended 31 March 2025
ARTH LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13960818. The registered office is 99 Milton Keynes Business Centre, Linford Wood, Milton Keynes, Buckinghamshire, MK14 6GD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Other tangible fixed assets
10% SL
4
Intangible fixed assets
Goodwill
ARTH LIMITED
Notes to the Accounts
for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
4,843
8,201
13,044
At 31 March 2025
4,843
12,180
17,023
At 1 April 2024
4,146
5,429
9,575
Charge for the year
697
1,959
2,656
At 31 March 2025
4,843
7,388
12,231
At 31 March 2025
-
4,792
4,792
At 31 March 2024
697
2,772
3,469
Amounts falling due within one year
Trade debtors
79,074
30,777
Accrued income and prepayments
1,059
17,707
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
13,700
16,831
Amounts owed to group undertakings and other participating interests
28,899
28,804
Taxes and social security
36,432
42,396
Other creditors
19,965
16,110
Loans from directors
6
203
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
135,000
135,000
9
Average number of employees
During the year the average number of employees was 9 (2024: 9).