REGISTERED NUMBER: 01945000 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

AR Cartwright (Construction) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

A S Cartwright

A Edgington

P A Sweet

REGISTERED OFFICE:

The Vicarage

Vicarage Street

Nuneaton

Warwickshire

CV11 4AZ

REGISTERED NUMBER:

01945000 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

4

26,932

35,358

CURRENT ASSETS

Stocks

2,207,445

3,443,414

Debtors

5

171,869

239,234

Cash at bank and in hand

44,165

77,417

2,423,479

3,760,065

CREDITORS

Amounts falling due within one year

6

2,001,748

3,448,884

NET CURRENT ASSETS

421,731

311,181

TOTAL ASSETS LESS CURRENT LIABILITIES

448,663

346,539

CREDITORS

Amounts falling due after more than one year

7

(4,738

)

(10,423

)

PROVISIONS FOR LIABILITIES

-

(8,840

)

NET ASSETS

443,925

327,276

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

442,925

326,276

SHAREHOLDERS' FUNDS

443,925

327,276

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 (Construction) 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 reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

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

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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 18 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

81,020

Additions

1,091

At 31 August 2025

82,111

DEPRECIATION

At 1 September 2024

45,662

Charge for year

9,517

At 31 August 2025

55,179

NET BOOK VALUE

At 31 August 2025

26,932

At 31 August 2024

35,358

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

75,991

161,542

Other debtors

95,878

77,692

171,869

239,234

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

5,685

5,685

Trade creditors

360,933

348,395

Amounts owed to group undertakings

1,589,637

3,050,496

Taxation and social security

21,566

21,081

Other creditors

23,927

23,227

2,001,748

3,448,884

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

4,738

10,423

8.	CONTINGENT LIABILITIES, FINANCIAL COMMITMENTS & GUARANTEES

The Company is party to a group VAT registration with A R Cartwright 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 has given an unlimited cross company guarantee to the bank in respect of A R Cartwright Limited. At 31 August 2025, the net assets of AR Cartwright Limited are £5,836,594.

The bank has a fixed and floating charge over all of the company's assets and undertakings, both present and future and a group class guarantee facility of £1,410,000.

The bank has given guarantees to 3rd parties on behalf of the company totalling £273,016. If the bank had to meet these guarantees, then it would have counter claims against the company.Guarantees are normal practice within the construction industry.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end there is a balance of £1,457. (2024: £3,836) due from a director included within trade debtors, from sales made at arms' length value. No interest was charged and the balance was fully repaid by 30 September 2025 (30 September 2024).

10.	ULTIMATE CONTROLLING PARTY

The Company's ultimate controlling party is A R Cartwright Limited, a company registered in England & Wales whose registered office and main place of business is as noted on the Company Information page of these accounts.

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 (Construction) 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 (Construction) 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 (Construction) Limited and state those matters that we have agreed to state to the Board of Directors of AR Cartwright (Construction) 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 (Construction) 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 (Construction) Limited. You consider that AR Cartwright (Construction) 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 (Construction) 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