Arlo Engineering Limited - Filleted accounts

Registered number

08814046

Arlo Engineering Limited

Report and Accounts

31 March 2025

Arlo Engineering Limited
Registered number:		08814046
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		415,769			396,048

Current assets
Stocks		8,200			8,200
Debtors	4	230,551			333,145
Cash at bank and in hand		265,829			224,145
		504,580			565,490

Creditors: amounts falling due within one year	5	(182,824)			(241,653)

Net current assets			321,756			323,837

Total assets less current liabilities			737,525			719,885


Provisions for liabilities			(33,579)			(45,091)


Net assets			703,946			674,794

Capital and reserves
Called up share capital			2			2
Profit and loss account			703,944			674,792

Shareholder's funds			703,946			674,794

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.






Gavin McCarthy
Director
Approved by the board on 19 December 2025

Arlo Engineering Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold Improvements			2% straight line
	Plant and equipment			25% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.









	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					9		11

3	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	250,586		141,887		212,027		604,500
	Additions	29,691		49,531		-		79,222
	At 31 March 2025	280,277		191,418		212,027		683,722

	Depreciation
	At 1 April 2024	17,748		95,135		95,612		208,495
	Charge for the year	6,072		24,272		29,114		59,458
	At 31 March 2025	23,820		119,407		124,726		267,953

	Net book value
	At 31 March 2025	256,457		72,011		87,301		415,769
	At 31 March 2024	232,838		46,752		116,415		396,005



4	Debtors					2025		2024
£							£

	Trade debtors					225,077		328,671
	Prepayments					5,474		4,474
						230,551		333,145

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					115,365		148,185
	Corporation tax					955		18,823
	Other taxes and social security costs					35,496		41,839
	Director's loan account					20,627		26,701
	Accruals					2,148		3,110
	Other creditors					8,233		2,995
						182,824		241,653

6	Controlling party

	The directors control 100% of the issued share capital of the Company.

7	Other information

	Arlo Engineering Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Farroway Farm
	Anwick Fen
	Sleaford
	Lincolnshire
	NG34 9TA