Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08687853 Mr P J Arrow Mr P J Arrow Ms W T Arrow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08687853 2024-03-31 08687853 2025-03-31 08687853 2024-04-01 2025-03-31 08687853 frs-core:CurrentFinancialInstruments 2025-03-31 08687853 frs-core:MotorVehicles 2025-03-31 08687853 frs-core:MotorVehicles 2024-04-01 2025-03-31 08687853 frs-core:MotorVehicles 2024-03-31 08687853 frs-core:PlantMachinery 2025-03-31 08687853 frs-core:PlantMachinery 2024-04-01 2025-03-31 08687853 frs-core:PlantMachinery 2024-03-31 08687853 frs-core:ShareCapital 2025-03-31 08687853 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08687853 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08687853 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08687853 frs-bus:SmallEntities 2024-04-01 2025-03-31 08687853 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08687853 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08687853 frs-bus:Director1 2024-04-01 2025-03-31 08687853 frs-bus:Director1 2024-03-31 08687853 frs-bus:Director1 2025-03-31 08687853 frs-bus:Director2 2024-04-01 2025-03-31 08687853 frs-bus:Director2 2024-03-31 08687853 frs-bus:Director2 2025-03-31 08687853 frs-bus:Director3 2024-04-01 2025-03-31 08687853 frs-countries:EnglandWales 2024-04-01 2025-03-31 08687853 2023-03-31 08687853 2024-03-31 08687853 2023-04-01 2024-03-31 08687853 frs-core:CurrentFinancialInstruments 2024-03-31 08687853 frs-core:ShareCapital 2024-03-31 08687853 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Arrow & Son Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08687853
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 616 8,122
616 8,122
CURRENT ASSETS
Debtors 5 490,575 335,213
Cash at bank and in hand 24,068 20,433
514,643 355,646
Creditors: Amounts Falling Due Within One Year 6 (320,744 ) (213,438 )
NET CURRENT ASSETS (LIABILITIES) 193,899 142,208
TOTAL ASSETS LESS CURRENT LIABILITIES 194,515 150,330
PROVISIONS FOR LIABILITIES
Deferred Taxation (153 ) (2,030 )
NET ASSETS 194,362 148,300
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 194,262 148,200
SHAREHOLDERS' FUNDS 194,362 148,300
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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.
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 P J Arrow
Director
23 December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Arrow & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08687853 . The registered office is Mill House Liphook Road, Shottermill, Haslemere, Surrey, GU27 3QE.
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. 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:
Plant & Machinery straight line over 4 years
Motor Vehicles straight line over 4 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
The average number of employees, including directors, during the year was  8 (2024: 9)
8 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 7,421 62,229 69,650
Additions 339 - 339
As at 31 March 2025 7,760 62,229 69,989
Depreciation
As at 1 April 2024 6,662 54,866 61,528
Provided during the period 483 7,362 7,845
As at 31 March 2025 7,145 62,228 69,373
Net Book Value
As at 31 March 2025 615 1 616
As at 1 April 2024 759 7,363 8,122
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 23,752 51,814
Other debtors 466,823 283,399
490,575 335,213
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,711 37,130
Other creditors 21,900 11,354
Taxation and social security 284,133 164,954
320,744 213,438
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Philip Arrow 133,013 182,333 68,851 - 246,495
Mr Peter Arrow 8,620 60,483 50,312 - 18,791
The above loan is unsecured and repayable on demand. Interest was charged on the loan at a rate of 2.25% per annum.
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