REGISTERED NUMBER: 10029651 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ARCENORENTALS LTD

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

MRS A SFONDRINI

REGISTERED OFFICE:

25 WILMINGTON SQUARE

LODGE FLAT (FLAT 7)

LONDON

WC1X 0EG

REGISTERED NUMBER:

10029651 (England and Wales)

The director presents her report with the financial statements of the company for the year ended 31 March 2025.

DIRECTOR

MRS A SFONDRINI held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

MRS A SFONDRINI - Director

29 December 2025

TURNOVER

36,795

37,083

Cost of sales

7,681

10,948

GROSS PROFIT

29,114

26,135

Administrative expenses

29,142

14,220

(28

)

11,915

Other operating income

68

94

OPERATING PROFIT and

PROFIT BEFORE TAXATION

40

12,009

Tax on profit

1,554

7,457

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(1,514

)

4,552

FIXED ASSETS

Intangible assets

6

1,795

2,393

Investments

7

55,738

31,298

57,533

33,691

CURRENT ASSETS

Debtors

8

7,461

33,086

Cash at bank and in hand

635

1,977

8,096

35,063

CREDITORS

Amounts falling due within one year

9

41,363

44,473

NET CURRENT LIABILITIES

(33,267

)

(9,410

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,266

24,281

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Retained earnings

21,266

21,281

SHAREHOLDERS' FUNDS

24,266

24,281

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director the director and authorised for issue on 29 December 2025 and were signed by:

MRS A SFONDRINI - Director

1.	STATUTORY INFORMATION

ARCENORENTALS LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.25

31.3.24

£

£

Patents and licences amortisation

598

599

5.

DIVIDENDS

31.3.25

31.3.24

£

£

ordinary shares of 1 each

Final

(29,970

)

(103,172

)

6.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

5,984

AMORTISATION

At 1 April 2024

3,591

Charge for year

598

At 31 March 2025

4,189

NET BOOK VALUE

At 31 March 2025

1,795

At 31 March 2024

2,393

7.	FIXED ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Shares in group undertakings

7,436

7,436

Other loans

48,302

23,862

55,738

31,298

Additional information is as follows:

Shares in

group

undertakin

£

COST

At 1 April 2024

and 31 March 2025

7,436

NET BOOK VALUE

At 31 March 2025

7,436

At 31 March 2024

7,436

Other

loans

£

At 1 April 2024

23,862

New in year

24,440

At 31 March 2025

48,302

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

6,151

34,341

Other debtors

1,310

(1,255

)

7,461

33,086

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

30,996

34,226

Other creditors

10,367

10,247

41,363

44,473