REGISTERED NUMBER: 14301151 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Arbour Developments Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

J A Evans

Mrs J E Evans

Registered office:

The Office

Ffordd Pentre Bach

Nercwys

Mold

CH7 4EG

Registered number:

14301151 (England and Wales)

Accountants:

Ridgway and Company

The Office,

Ffordd Pentre Bach,

Nercwys.

Mold

Flintshire

CH7 4EG

FIXED ASSETS

Property, plant and equipment

4

70,400

21,068

CURRENT ASSETS

Inventories

-

30,808

Debtors

5

101,603

48,188

Cash at bank

162,945

33,726

264,548

112,722

CREDITORS

Amounts falling due within one year

6

164,607

61,353

NET CURRENT ASSETS

99,941

51,369

TOTAL ASSETS LESS CURRENT LIABILITIES

170,341

72,437

CREDITORS

Amounts falling due after more than one year

7

(49,817

)

(13,528

)

PROVISIONS FOR LIABILITIES

(13,584

)

(5,267

)

NET ASSETS

106,940

53,642

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

106,930

53,632

106,940

53,642

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 9 April 2026 and were signed on its behalf by:

J A Evans - Director

Mrs J E Evans - Director

1.	STATUTORY INFORMATION

Arbour Developments 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.

TURNOVER

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

STOCKS

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

1,425

25,540

892

27,857

Additions

1,796

53,442

1,128

56,366

At 31 August 2025

3,221

78,982

2,020

84,223

DEPRECIATION

At 1 September 2024

330

6,385

74

6,789

Charge for year

389

6,249

396

7,034

At 31 August 2025

719

12,634

470

13,823

NET BOOK VALUE

At 31 August 2025

2,502

66,348

1,550

70,400

At 31 August 2024

1,095

19,155

818

21,068

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Motor

vehicles

£

COST

Additions

17,523

At 31 August 2025

17,523

DEPRECIATION

Charge for year

1,460

At 31 August 2025

1,460

NET BOOK VALUE

At 31 August 2025

16,063

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

86,412

13,401

Other debtors

5,191

16,787

91,603

30,188

Amounts falling due after more than one year:

Other debtors

10,000

18,000

Aggregate amounts

101,603

48,188

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts and finance leases

14,905

3,727

Trade creditors

80,378

19,082

Taxation and social security

64,262

33,018

Other creditors

5,062

5,526

164,607

61,353

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts and finance leases

49,817

13,528