REGISTERED NUMBER: 00976251 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

FOR

C.B.ARNOLD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J M Arnold

Mr T R Arnold

Mr D C Arnold

Mrs L E Worgan

SECRETARY:

Mrs J M Arnold

REGISTERED OFFICE:

Bridge Farm

Bradfield

North Walsham

Norfolk

NR28 0NZ

REGISTERED NUMBER:

00976251 (England and Wales)

ACCOUNTANTS:

Sexty & Co

Chartered Certified Accountants

124 Thorpe Road

Norwich

Norfolk

NR1 1RS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

175,131

193,771

175,131

193,771

CURRENT ASSETS

Stocks

26,128

22,509

Debtors

6

14,627

1,458

Cash at bank

152,976

112,290

193,731

136,257

CREDITORS

Amounts falling due within one year

7

262,124

246,748

NET CURRENT LIABILITIES

(68,393

)

(110,491

)

TOTAL ASSETS LESS CURRENT LIABILITIES

106,738

83,280

PROVISIONS FOR LIABILITIES

3,735

4,900

NET ASSETS

103,003

78,380

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

93,003

68,380

SHAREHOLDERS' FUNDS

103,003

78,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 January 2026 and were signed on its behalf by:

Mrs J M Arnold - Director

1.	STATUTORY INFORMATION

C.B.Arnold Limited 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.

Goodwill has been amortised evenly over it's estimated useful life of 5 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property improvements

-

10% on cost and 2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Tractors

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2024

and 5 April 2025

15,000

AMORTISATION

At 6 April 2024

and 5 April 2025

15,000

NET BOOK VALUE

At 5 April 2025

-

At 5 April 2024

-

5.	TANGIBLE FIXED ASSETS

Leasehold

property

Plant and

improvements

machinery

Herd

£

£

£

COST

At 6 April 2024

341,371

49,266

8,650

Disposals

-

-

(8,650

)

At 5 April 2025

341,371

49,266

-

DEPRECIATION

At 6 April 2024

181,934

45,814

-

Charge for year

3,856

593

-

At 5 April 2025

185,790

46,407

-

NET BOOK VALUE

At 5 April 2025

155,581

2,859

-

At 5 April 2024

159,437

3,452

8,650

Motor

vehicles

Tractors

Totals

£

£

£

COST

At 6 April 2024

31,634

150,950

581,871

Disposals

-

-

(8,650

)

At 5 April 2025

31,634

150,950

573,221

DEPRECIATION

At 6 April 2024

29,262

131,090

388,100

Charge for year

593

4,948

9,990

At 5 April 2025

29,855

136,038

398,090

NET BOOK VALUE

At 5 April 2025

1,779

14,912

175,131

At 5 April 2024

2,372

19,860

193,771

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,627

1,378

Other debtors

-

80

14,627

1,458

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

84

Taxation and social security

10,212

5,833

Other creditors

251,912

240,831

262,124

246,748

8.	RELATED PARTY DISCLOSURES

9.

HERD

Cattle production herd stated at cost -

2025

2024

No

£

No

£

Brought forward

8

8,650

16

12,750

Movement in year

(8

)

(8,650

)

(8

)

(4,100

)

Carried forward

-

-

8

8,650