Arpora Trading Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07086183 (England and Wales)

Financial Statements

for the Year Ended 31st December 2025

for

ARPORA TRADING LIMITED

TRADING AS

1ST 4 STORAGE

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Z K Murphy

R J Murphy

REGISTERED OFFICE:

15 Grove Place

Bedford

MK40 3JJ

REGISTERED NUMBER:

07086183 (England and Wales)

ACCOUNTANTS:

John Wildman Chartered Accountants

15 Grove Place

Bedford

MK40 3JJ

FIXED ASSETS

Tangible assets

4

73,771

102,349

Investment property

5

346,141

419,912

448,490

CURRENT ASSETS

Stocks

6

1,000

Debtors

7

240,508

234,251

Cash at bank

201,134

114,552

442,642

349,803

CREDITORS

Amounts falling due within one year

8

187,162

99,345

NET CURRENT ASSETS

255,480

250,458

TOTAL ASSETS LESS CURRENT
LIABILITIES

675,392

698,948

PROVISIONS FOR LIABILITIES

18,445

25,555

NET ASSETS

656,947

673,393

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

656,945

673,391

SHAREHOLDERS' FUNDS

656,947

673,393

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 31st March 2026 and were signed on its behalf by:

Mrs Z K Murphy - Director

R J Murphy - Director

1.	STATUTORY INFORMATION

Arpora Trading 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.

These financial statements are prepared on the going concern basis as it is the intention of the directors to continue supporting the company for the foreseeable future.

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.

Equipment & tools

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Equipment

and

Motor

& tools

fittings

vehicles

Totals

£

COST

At 1st January 2025

6,828

7,925

118,408

133,161

Additions

-

2,202

-

2,202

Disposals

-

(24,040

)

(24,040

)

At 31st December 2025

6,828

10,127

94,368

111,323

DEPRECIATION

At 1st January 2025

5,428

4,582

20,802

30,812

Charge for year

350

1,158

22,777

24,285

Eliminated on disposal

-

(17,545

)

(17,545

)

At 31st December 2025

5,778

5,740

26,034

37,552

NET BOOK VALUE

At 31st December 2025

1,050

4,387

68,334

73,771

At 31st December 2024

1,400

3,343

97,606

102,349

5.	INVESTMENT PROPERTY

Total

£

COST

At 1st January 2025

and 31st December 2025

346,141

NET BOOK VALUE

At 31st December 2025

346,141

At 31st December 2024

346,141

6.

STOCKS

31.12.25

31.12.24

£

Stocks

1,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

82,342

109,822

Directors' loan accounts

100,000

Taxation recoverable

33,750

-

VAT

24,416

15,929

Deposit paid

-

8,500

240,508

234,251

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Hire purchase contracts

25,958

27,989

Trade creditors

135,474

28,195

Corporation tax

1,178

37,802

PAYE & NI

22,192

2,999

Directors' current accounts

1,860

Accrued expenses

500

187,162

99,345

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

R J Murphy

Balance outstanding at start of year

50,000

-

Amounts advanced

-

95,000

Amounts repaid

-

(45,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

50,000

Mrs Z K Murphy

Balance outstanding at start of year

50,000

-

Amounts advanced

-

95,000

Amounts repaid

-

(45,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

50,000