REGISTERED NUMBER: 00984993 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

AR Cartwright Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

A S Cartwright

A Edgington

P A Sweet

REGISTERED OFFICE:

The Vicarage

Vicarage Street

Nuneaton

Warwickshire

CV11 4AZ

REGISTERED NUMBER:

00984993 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

4

52,218

75,865

Investments

5

1,002

1,002

Investment property

6

-

95,000

53,220

171,867

CURRENT ASSETS

Stocks

5,576,334

4,975,148

Debtors

7

1,780,140

3,124,727

Cash at bank

840,700

859,637

8,197,174

8,959,512

CREDITORS

Amounts falling due within one year

8

277,558

94,300

NET CURRENT ASSETS

7,919,616

8,865,212

TOTAL ASSETS LESS CURRENT LIABILITIES

7,972,836

9,037,079

CREDITORS

Amounts falling due after more than one year

9

(2,136,242

)

(3,163,058

)

PROVISIONS FOR LIABILITIES

-

(9,154

)

NET ASSETS

5,836,594

5,864,867

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Fair value reserve

11

-

7,500

Retained earnings

11

5,833,594

5,854,367

SHAREHOLDERS' FUNDS

5,836,594

5,864,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 15 December 2025 and were signed on its behalf by:

A S Cartwright - Director

1.	STATUTORY INFORMATION

AR Cartwright 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.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. In determining that this basis is appropriate the directors are satisfied that the bank facilities will be renewed on expiry.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

301,182

DEPRECIATION

At 1 September 2024

225,317

Charge for year

23,647

At 31 August 2025

248,964

NET BOOK VALUE

At 31 August 2025

52,218

At 31 August 2024

75,865

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

1,002

NET BOOK VALUE

At 31 August 2025

1,002

At 31 August 2024

1,002

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

95,000

Disposals

(95,000

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

95,000

The above assets were held for use in operating lease contracts.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

63,443

59,597

Amounts owed by group undertakings

1,589,637

3,050,496

Other debtors

127,060

14,634

1,780,140

3,124,727

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

11,863

11,863

Trade creditors

68,633

49,462

Amounts owed to group undertakings

180,000

-

Taxation and social security

-

7,343

Other creditors

17,062

25,632

277,558

94,300

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

2,130,310

3,145,263

Hire purchase contracts

5,932

17,795

2,136,242

3,163,058

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

2,130,310

3,145,263

The above debts are secured by fixed & floating charges and an unlimited guarantee from the company's subsidiary.

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 September 2024

5,854,367

7,500

5,861,867

Profit for the year

8,839

8,839

Dividends

(29,612

)

(29,612

)

Purchase of own shares

-

(7,500

)

(7,500

)

At 31 August 2025

5,833,594

-

5,833,594

12.	CONTINGENT LIABILITIES, GUARANTEES & FINANCIAL COMMITMENTS

The Company is party to a group VAT registration with AR Cartwright (Construction) Limited. Under the terms of this registration, each member of the group is responsible for the payment of the other member's VAT

The company's bank has given guarantees to third parties totalling £651,521. If the bank had to meet these guarantees, then it would have counter claims against the company. Guarantees are normal place in the construction industry.

13.	ULTIMATE CONTROLLING PARTY

The majority of the company's shares are held in trust by two trusts, of which the directors are trustees. As a result, the directors are the ultimate controlling party.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AR Cartwright Limited for the year ended 31 August 2025 which comprise the Income Statement, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of AR Cartwright Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of AR Cartwright Limited and state those matters that we have agreed to state to the Board of Directors of AR Cartwright Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that AR Cartwright Limited 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 AR Cartwright Limited. You consider that AR Cartwright Limited 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 AR Cartwright Limited. 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 financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

15 December 2025