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COMPANY REGISTRATION NUMBER: 11415235

Arrowed Investments Limited

Filleted Unaudited Financial Statements

30 June 2025

Arrowed Investments Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 4 | 122,000 | 122,000

Current assets

Debtors | 5 | – | 1,485
Cash at bank and in hand | 244 | 174
| ---- | -------
| 244 | 1,659

Creditors: amounts falling due within one year | 6 | 30,377 | 48,045
| -------- | --------
Net current liabilities | 30,133 | 46,386
| --------- | ---------
Total assets less current liabilities | 91,867 | 75,614

Creditors: amounts falling due after more than one year | 7 | 86,480 | 64,424

Provisions | 1,255 | 5,066
| -------- | --------
Net assets | 4,132 | 6,124
| -------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 4,032 | 6,024
| ------- | -------
Shareholder funds | 4,132 | 6,124
| ------- | -------

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 income and retained earnings has not been delivered.
For the year ending 30 June 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 member has 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 Act with respect to accounting records and the preparation of financial statements .

Arrowed Investments Limited

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 10 February 2026 , and are signed on behalf of the board by:

Mr T Farnhill |
Director |

Company registration number: 11415235

Arrowed Investments Limited

Notes to the Financial Statements

Year ended 30 June 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 45 Victoria Road, Brynteg, Wrexham, LL11 6NG.
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.
Going concern
The accounts have been prepared on a going concern basis. The director considers this basis to be appropriate because of the continuing financial support provided by the director and the steps he has taken to improve the trading position.
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.
Taxation
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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investment properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.
4. Investments

| Other investments other than loans
| £
Cost |
At 1 July 2024 and 30 June 2025 | 122,000
| ---------
Impairment |
At 1 July 2024 and 30 June 2025 | –
| ---------

Carrying amount |
At 30 June 2025 | 122,000
| ---------
At 30 June 2024 | 122,000
| ---------

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | – | 1,485
| ---- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 30,377 | 48,045
| -------- | --------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 86,480 | 64,424
| -------- | --------

8. Director's advances, credits and guarantees
During the period the director operated a loan account with the company, the closing balance of which was £29,173 (2024 - £46,931) in credit. The loan is interest free and repayable on demand.
9. Related party transactions
No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102 section 33.