REGISTERED NUMBER: 08148725 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

Aran C & J Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D A Birkett

REGISTERED OFFICE:

15 Electric Parade

Seven Kings Road

Ilford

Essex

IG3 8BY

REGISTERED NUMBER:

08148725 (England and Wales)

ACCOUNTANTS:

B G Hoddy & Co

15 Electric Parade

Seven Kings Road

Ilford

Essex

IG3 8BY

FIXED ASSETS

Tangible assets

4

2,629

10,675

CURRENT ASSETS

Debtors

5

91,379

89,515

Cash at bank

22,113

16,459

113,492

105,974

CREDITORS

Amounts falling due within one year

6

42,858

37,658

NET CURRENT ASSETS

70,634

68,316

TOTAL ASSETS LESS CURRENT LIABILITIES

73,263

78,991

CREDITORS

Amounts falling due after more than one year

7

18,500

15,725

NET ASSETS

54,763

63,266

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

54,762

63,265

SHAREHOLDERS' FUNDS

54,763

63,266

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 April 2026 and were signed by:

Mr D A Birkett - Director

1.	STATUTORY INFORMATION

Aran C & J 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

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

4,767

26,590

31,357

Disposals

-

(16,995

)

(16,995

)

At 31 July 2025

4,767

9,595

14,362

DEPRECIATION

At 1 August 2024

4,615

16,067

20,682

Charge for year

38

838

876

Eliminated on disposal

-

(9,825

)

(9,825

)

At 31 July 2025

4,653

7,080

11,733

NET BOOK VALUE

At 31 July 2025

114

2,515

2,629

At 31 July 2024

152

10,523

10,675

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

87,789

72,765

Tax

506

15,446

VAT

3,084

1,304

91,379

89,515

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,667

7,000

Hire purchase contracts

-

3,279

Trade creditors

15,417

10,597

Tax

11,593

8,932

Credit card

2,781

4,509

Wages

-

790

Directors' current accounts

290

545

Accrued expenses

2,110

2,006

42,858

37,658

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

18,500

9,167

Hire purchase contracts

-

6,558

18,500

15,725