Company registration number 11574100 (England and Wales)
ARUNWAY LTD
Unaudited Financial Statements
For The Year Ended 30 September 2025
Pages For Filing With Registrar
Arunway Ltd
ARUNWAY LTD
Company Information
Director
R A Scripps
Company number
11574100
Registered office
Chavereys Limited
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Accountants
Chavereys Limited
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Business address
Moat Farm
Five Oak Green
Tonbridge
Kent
England
TN12 6RR
Arunway Ltd
ARUNWAY LTD
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
Arunway Ltd
ARUNWAY LTD
Accountants' Report To The Director On The Preparation Of The Unaudited Statutory Financial Statements Of Arunway Ltd For The Year Ended 30 September 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arunway Ltd for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Arunway Ltd, as a body, in accordance with the terms of our engagement letter dated 13 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Arunway Ltd and state those matters that we have agreed to state to the b oard of d irectors of Arunway Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arunway Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Arunway Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Arunway Ltd. You consider that Arunway Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Arunway Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Chavereys Limited
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
ME13 8GD
England
6 January 2026
Arunway Ltd
ARUNWAY LTD
Balance Sheet
As At 30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
543,684
-
0
Current assets
Debtors
5
352,451
341,204
Investments
6
280,000
280,000
Cash at bank and in hand
193,324
222,975
825,775
844,179
Creditors: amounts falling due within one year
7
(1,370,704)
(846,204)
Net current liabilities
(544,929)
(2,025)
Net liabilities
(1,245)
(2,025)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(1,345)
(2,125)
Total equity
(1,245)
(2,025)

The notes on pages 3 to 6 form part of these financial statements.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 January 2026
R A Scripps
Director
Company registration number 11574100 (England and Wales)
Arunway Ltd
ARUNWAY LTD
Notes To The Financial Statements
For The Year Ended 30 September 2025
- 3 -
1
Accounting policies
Company information

Arunway Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Chavereys Limited, The Goods Shed, Jubilee Way, Faversham, Kent, England, ME13 8GD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The accounts have been prepared on a going concern basis on the understanding that the director and shareholder will continue to provide financial support to the company for a period of at least twelve months after the balance sheet date, and to enable the company to meet its financial commitments as they fall due.true

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Arunway Ltd
ARUNWAY LTD
Notes To The Financial Statements (Continued)
For The Year Ended 30 September 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Taxation
2025
2024
£
£
Deferred tax
Origination and reversal of timing differences
260
23,174

Tax losses of £1,792 (2024: £2,832) have been carried forward to be offset against future taxable profits.

Arunway Ltd
ARUNWAY LTD
Notes To The Financial Statements (Continued)
For The Year Ended 30 September 2025
- 5 -
4
Tangible fixed assets
Land and buildings
£
Cost
At 1 October 2024
-
0
Additions
543,684
At 30 September 2025
543,684
Depreciation and impairment
At 1 October 2024 and 30 September 2025
-
0
Carrying amount
At 30 September 2025
543,684
At 30 September 2024
-
0
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
352,003
340,496
Deferred tax asset (note 8)
448
708
352,451
341,204
6
Current asset investments
2025
2024
£
£
Other investments
280,000
280,000
7
Creditors: amounts falling due within one year
2025
2024
£
£
Other borrowings
767,245
242,245
Other creditors
601,659
601,659
Accruals and deferred income
1,800
2,300
1,370,704
846,204
Arunway Ltd
ARUNWAY LTD
Notes To The Financial Statements (Continued)
For The Year Ended 30 September 2025
- 6 -
8
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2025
2024
Balances:
£
£
Tax losses
448
708
2025
Movements in the year:
£
Asset at 1 October 2024
(708)
Charge to profit or loss
260
Asset at 30 September 2025
(448)
9
Related party transactions
Transactions with related parties

During the year, the company purchased land for £525,000 from Adrian Scripps Limited, a company in which R A Scripps is a director. At the year end £767,245 (2024 - £242,245) was owed to Adrian Scripps Limited. The balance is repayable on demand and is included within other borrowings.

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