A R Griffiths Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 04319367

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		205		272

			205		272
CURRENT ASSETS
Stocks		28,245		34,765
Debtors	6	108,264		77,494

		136,509		112,259
Creditors: Amounts Falling Due Within One Year		(160,904 )		(138,250 )

NET CURRENT ASSETS (LIABILITIES)			(24,395 )		(25,991 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(24,190 )		(25,719 )

Creditors: Amounts Falling Due After More Than One Year			-		(5,667 )

NET LIABILITIES			(24,190 )		(31,386 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(24,290 )		(31,486 )

SHAREHOLDERS' FUNDS			(24,190)		(31,386)

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A R Griffiths Limited

Abridged Balance Sheet (continued)

As At 30 November 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

A R Griffiths

Director

30/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A R Griffiths Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04319367 . The registered office is 12 Darley Abbey Mills, Darley Abbey, Derby, DE22 1DZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company has retained losses at 30 November 2025 of £24,290 (2024: £(31,486) ). The company therefore relies upon the continuing support of its directors to maintain its going concern status into the foreseeable future.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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A R Griffiths Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

4. Intangible Assets

	Total
	£
Cost
As at 1 December 2024	7,500

As at 30 November 2025	7,500

Amortisation
As at 1 December 2024	7,500

As at 30 November 2025	7,500

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

5. Tangible Assets

	Total
	£
Cost
As at 1 December 2024	15,305

As at 30 November 2025	15,305

Depreciation
As at 1 December 2024	15,033
Provided during the period	67

As at 30 November 2025	15,100

Net Book Value
As at 30 November 2025	205

As at 1 December 2024	272

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A R Griffiths Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

6. Debtors

	2025	2024
	£	£
Due after more than one year
Corporation tax recoverable assets	26,561	19,329

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Andrew Griffiths	57,271	78,698	57,271	-	78,698

During the year, the company made a loan to the director.

The loan is unsecured and repayable on demand with interest being charged and recognised through profit or loss.

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