ARB Architecture Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09957672

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,386		22,660

			14,386		22,660
CURRENT ASSETS
Stocks	5	25,000		-
Debtors	6	9,013		22,992

		34,013		22,992
Creditors: Amounts Falling Due Within One Year	7	(104,139 )		(89,044 )

NET CURRENT ASSETS (LIABILITIES)			(70,126 )		(66,052 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(55,740 )		(43,392 )

Creditors: Amounts Falling Due After More Than One Year	8		(5,307 )		(13,558 )

NET LIABILITIES			(61,047 )		(56,950 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(61,048 )		(56,951 )

SHAREHOLDERS' FUNDS			(61,047)		(56,950)

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ARB Architecture Ltd.

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Alex Bolt

Director

01/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ARB Architecture Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09957672 . The registered office is FULLERS MILL, CHILDSWICKHAM ROAD, BROADWAY, WORCESTERSHIRE, WR12 7HB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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:

Motor Vehicles	25% on Reducing balance
Fixtures & Fittings	25% on Reducing balance
Computer Equipment	33% on cost

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2024	34,315	11,764	46,079

As at 31 January 2025	34,315	11,764	46,079

Depreciation
As at 1 February 2024	16,948	6,471	23,419
Provided during the period	4,341	3,933	8,274

As at 31 January 2025	21,289	10,404	31,693

...CONTINUED

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ARB Architecture Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	13,026	1,360	14,386

As at 1 February 2024	17,367	5,293	22,660

5. Stocks

	2025	2024
	£	£
Work in progress	25,000	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	12,724
Other debtors	9,013	10,268

	9,013	22,992

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,399	7,263
Bank loans and overdrafts	9,218	7,685
Other loans	3,512	-
Amounts owed to group undertakings	1,423	280
Other creditors	83,671	70,289
Taxation and social security	4,916	3,527

	104,139	89,044

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	5,307	13,558

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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