Company registration number 08574894 (England and Wales)
ARBOR CALL LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
ARBOR CALL LTD
COMPANY INFORMATION
Directors
Mrs Alison Lovejoy
Mr Jesse James
Company number
08574894
Registered office
C/O Xeinadin
First Floor, Secure House
Lulworth Close
Chandler's Ford
Eastleigh
SO53 3TL
Accountants
Xeinadin
First Floor Secure House
Lulworth Close
Chandler's Ford
Eastleigh
Hampshire
England
SO53 3TL
ARBOR CALL LTD
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 8
ARBOR CALL LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The directors present their annual report and financial statements for the year ended 30 June 2025.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mrs Alison Lovejoy
Mr Jesse James
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mrs Alison Lovejoy
Director
16 March 2026
ARBOR CALL LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ARBOR CALL LTD FOR THE YEAR ENDED 30 JUNE 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arbor Call Ltd for the year ended 30 June 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 Arbor Call Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Arbor Call Ltd and state those matters that we have agreed to state to the b oard of d irectors of Arbor Call 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 Arbor Call 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 Arbor Call 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 Arbor Call Ltd. You consider that Arbor Call 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 Arbor Call 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.

Xeinadin
First Floor Secure House
Lulworth Close
Chandler's Ford
Eastleigh
Hampshire
SO53 3TL
England
16 March 2026
ARBOR CALL LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
466,001
362,410
Current assets
Stocks
4,728
26,902
Debtors
4
161,362
264,521
Cash at bank and in hand
310,485
173,704
476,575
465,127
Creditors: amounts falling due within one year
5
(340,714)
(307,304)
Net current assets
135,861
157,823
Total assets less current liabilities
601,862
520,233
Creditors: amounts falling due after more than one year
6
(181,646)
(112,508)
Provisions for liabilities
(101,463)
(77,810)
Net assets
318,753
329,915
Capital and reserves
Called up share capital
2,002
2,002
Profit and loss reserves
316,751
327,913
Total equity
318,753
329,915
ARBOR CALL LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 4 -

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

T he 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
Mrs Alison Lovejoy
Director
Company registration number 08574894 (England and Wales)
ARBOR CALL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
1
Accounting policies
Company information

Arbor Call Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Xeinadin, First Floor, Secure House, Lulworth Close, Chandler's Ford, Eastleigh, SO53 3TL.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
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.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

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.

1.3
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:

Plant and equipment
15% Reducing Balance
Fixtures and fittings
5 Years Straight Line
Computers
4 Years Straight Line
Motor vehicles
25% Reducing Balance
1.4
Taxation

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

ARBOR CALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
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.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

ARBOR CALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
2
Employees

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

2025
2024
Number
Number
Total
8
8
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 July 2024
653,278
14,880
16,927
227,387
912,472
Additions
75,500
-
0
916
153,769
230,185
Disposals
-
0
-
0
-
0
(32,075)
(32,075)
At 30 June 2025
728,778
14,880
17,843
349,081
1,110,582
Depreciation and impairment
At 1 July 2024
422,336
5,489
15,745
106,492
550,062
Depreciation charged in the year
44,795
2,780
594
46,350
94,519
At 30 June 2025
467,131
8,269
16,339
152,842
644,581
Carrying amount
At 30 June 2025
261,647
6,611
1,504
196,239
466,001
At 30 June 2024
230,942
9,391
1,182
120,895
362,410
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
157,733
261,983
Other debtors
1,205
1,055
Prepayments and accrued income
2,424
1,483
161,362
264,521

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

ARBOR CALL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,972
4,972
Obligations under finance leases
71,748
61,158
Trade creditors
36,888
12,500
Corporation tax
2,998
12,121
Other taxation and social security
34,895
17,369
Other creditors
189,213
199,184
340,714
307,304

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
23,134
28,680
Obligations under finance leases
155,262
80,753
Accruals and deferred income
3,250
3,075
181,646
112,508
7
Related party transactions

At the year end the following amounts were owed by related parties:

- Arbor Eco Consultancy Ltd - £725 (2024: £625)

- South Downs Fencing Ltd - £480 (2025: £430)

8
Directors' transactions

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mrs Alison Lovejoy -
-
(99,245)
45,055
(39,963)
(94,153)
Mr Jesse James -
-
(99,245)
45,055
(39,963)
(94,153)
(198,490)
90,110
(79,926)
(188,306)
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