ARIEN CONTRACTORS LIMITED iXBRL

ARIEN CONTRACTORS LIMITED

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 October 2025

ARIEN CONTRACTORS LIMITED

DIRECTORS AND OTHER INFORMATION


Directors	Mr Neill Simpson
	Mrs Sarah Jane Simpson (Appointed 21 February 2025)


Company Registration Number	03266819


Registered Office	11 Woodside Road
	Sidcup
	Kent
	DA15 7JG
	United Kingdom


Business Address	Unit 7, Park Road Ind Estate
	Kent
	BR8 8AH
	United Kingdom


Accountants	Affleck Accountancy Limited
	13 Woodside Road
	Sidcup
	Kent
	DA15 7JG
	GB

ARIEN CONTRACTORS LIMITED

DIRECTORS' REPORT

for the financial year ended 31 October 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 October 2025.

Directors

The directors who served during the financial year are as follows:

Mr Neill Simpson

Mrs Sarah Jane Simpson (Appointed 21 February 2025)

There were no changes in shareholdings between 31 October 2025 and the date of signing the financial statements.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Neill Simpson

Director

7 April 2026

ARIEN CONTRACTORS LIMITED

Company Registration Number: 03266819

BALANCE SHEET

as at 31 October 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

1,933

2,572

─────────

Current Assets

Stocks

89,368

104,467

Debtors

417,600

236,055

Cash and cash equivalents

563,555

736,318

─────────

1,070,523

1,076,840

─────────

Creditors: amounts falling due within one year

(682,809)

(696,251)

─────────

Net Current Assets

387,714

380,589

─────────

Total Assets less Current Liabilities

389,647

383,161

Creditors:

amounts falling due after more than one year

(10,782)

─────────

Net Assets

389,647

372,379

═════════

Capital and Reserves

Called up share capital

103

103

Retained earnings

389,544

372,276

─────────

Equity attributable to owners of the company

389,647

372,379

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 7 April 2026 and signed on its behalf by



________________________________
Mr Neill Simpson
Director

ARIEN CONTRACTORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

General Information

ARIEN CONTRACTORS LIMITED is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 03266819. The registered office of the company is 11 Woodside Road, Sidcup, Kent, DA15 7JG, United Kingdom. 41100 - Development of building projects The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Work in progress

Work in progress is reflected in the accounts at the expected revenue due for work carried out during the period that has not yet been invoiced.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).


4.	Tangible assets
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 November 2024	8,462	8,462
	Additions	291	291
		─────────	─────────
	At 31 October 2025	8,753	8,753
		─────────	─────────
	Depreciation
	At 1 November 2024	5,890	5,890
	Charge for the financial year	930	930
		─────────	─────────
	At 31 October 2025	6,820	6,820
		─────────	─────────
	Net book value
	At 31 October 2025	1,933	1,933
		═════════	═════════
	At 31 October 2024	2,572	2,572
		═════════	═════════


5.	Stocks	2025	2024
		£	£

	Work in progress	89,368	104,467
		═════════	═════════


6.	Debtors	2025	2024
		£	£

	Trade debtors	238,182	171,708
	Other debtors	10,230	7,410
	Directors' current accounts (Note 11)	120,000	-
	Prepayments and accrued income	10,679	7,580
	Accrued income	38,509	49,357
		─────────	─────────
		417,600	236,055
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	10,470	10,000
	Trade creditors	167,224	149,126
	Taxation (Note 9)	495,877	520,920
	Directors' current accounts	88	62
	Other creditors	4,638	9,193
	Accruals	4,512	6,950
		─────────	─────────
		682,809	696,251
		═════════	═════════


8.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	-	10,782
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	10,470	10,000
	Repayable between one and two years	-	10,782
		─────────	─────────
		10,470	20,782
		═════════	═════════


9.	Taxation	2025	2024
		£	£

	Creditors:
	VAT	444,584	408,859
	Corporation tax	42,468	103,134
	PAYE / NI	7,103	8,341
	Subcontractors tax	1,011	-
	Pension Creditor	711	586
		─────────	─────────
		495,877	520,920
		═════════	═════════

10.

Capital commitments

The company had no material capital commitments at the financial year-ended 31 October 2025.

11.

Directors' advances, credits and guarantees

During the financial year, the company made a loan to a directors amounting to £120,000. There is no interest charged on the loan and it has been repaid within 9 months of the company year end.

12.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.