COMPANY REGISTRATION NUMBER:
15819836
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Arbuthnot Yon C&I Limited |
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Filleted Unaudited Financial Statements |
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Arbuthnot Yon C&I Limited |
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Period from 4 July 2024 to 31 March 2025
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Statement of financial position |
1 |
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Notes to the financial statements |
2 |
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Arbuthnot Yon C&I Limited |
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Statement of Financial Position |
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31 March 2025
Current assets
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Debtors |
5 |
47,326 |
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Cash at bank and in hand |
164,607 |
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|
--------- |
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|
211,933 |
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|
|
|
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Creditors: amounts falling due within one year |
6 |
139,918 |
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|
--------- |
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Net current assets |
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72,015 |
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|
-------- |
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Total assets less current liabilities |
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72,015 |
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|
-------- |
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Net assets |
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72,015 |
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|
-------- |
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Capital and reserves
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Called up share capital |
7 |
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1 |
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Profit and loss account |
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72,014 |
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-------- |
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Shareholders funds |
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72,015 |
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-------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
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The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
12 January 2026
, and are signed on behalf of the board by:
Company registration number:
15819836
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Arbuthnot Yon C&I Limited |
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Notes to the Financial Statements |
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Period from 4 July 2024 to 31 March 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 63/66 Hatton Garden, Fifth Floor Suite 23, London, EC1N 8LE, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
3
.
5.
Debtors
|
31 Mar 25 |
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£ |
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Trade debtors |
40,716 |
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Prepayments and accrued income |
6,610 |
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-------- |
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47,326 |
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-------- |
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6.
Creditors:
amounts falling due within one year
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31 Mar 25 |
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£ |
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Trade creditors |
2,897 |
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Amounts owed to related undertakings |
88,680 |
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Accruals and deferred income |
1,600 |
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Corporation tax |
22,635 |
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Social security and other taxes |
22,949 |
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Director loan accounts |
549 |
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Other creditors |
608 |
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--------- |
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139,918 |
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--------- |
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7.
Called up share capital
Issued, called up and fully paid
|
31 Mar 25 |
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No. |
£ |
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Ordinary A shares of £ 1 each |
1 |
1 |
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---- |
---- |
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On incorporation 1 ordinary A share was issued and paid for at a par value of £1 each.
8.
Director's advances, credits and guarantees
At the period end the company owed the director £549 in the form of a loan account. This loan, which is shown amongst creditors, is interest free and repayable on demand.
9.
Related party transactions
During the period the company entered into the following transactions with related parties:
|
Transaction value |
Balance owed by/(owed to) |
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31 Mar 25 |
31 Mar 25 |
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£ |
£ |
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Other related undertakings |
5,500 |
(
88,680) |
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------- |
-------- |
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