Arrad Foot Balconies Limited

Arrad Foot Balconies Limited Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Shaun Brown Accountants Ltd 31 May 2025 .................................................... Shaun Brown Accountants Ltd 14A Hartness Road Gilwilly Industrial Estate Penrith Cumbria CA11 9BD 15 May 2026 2

Arrad Foot Balconies Limited
Accountants' Report
For the year ended 31 May 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Shaun Brown Accountants Ltd
31 May 2025

....................................................
Shaun Brown Accountants Ltd
14A Hartness Road
Gilwilly Industrial Estate
Penrith
Cumbria
CA11 9BD
15 May 2026

Arrad Foot Balconies Limited
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	70,362	27,078
		70,362	27,078
Current assets
Stocks	4	86,400	120,420
Debtors	5	106,373	76,078
Cash at bank and in hand		47,626	34,896
		240,399	231,394
Creditors: amount falling due within one year	6	(80,661)	(32,446)
Net current assets		159,738	198,948

Total assets less current liabilities		230,100	226,026
Creditors: amount falling due after more than one year	7	0	(2,936)
Provisions for liabilities	8	(7,049)	(5,145)
Net assets		223,051	217,945

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		222,951	217,845
Shareholders' funds		223,051	217,945

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 15 May 2026 and were signed on its behalf by:

-------------------------------
Stephanie Smith
Director

Arrad Foot Balconies Limited
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

Arrad Foot Balconies Limited is a private company, limited by shares, registered in England and Wales, registration number 07645470, registration address The Old Dairy, Arrad Foot, Ulverston, Cumbria, LA12 7SL.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	5% Reducing Balance
Plant and Machinery	20% Reducing Balance
Motor Vehicles	15% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 6).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 June 2024	-	31,288	46,405	16,265	93,958
Additions	44,830	-	-	18,768	63,598
Disposals	-	-	-	-	-
At 31 May 2025	44,830	31,288	46,405	35,033	157,556
Depreciation
At 01 June 2024	-	18,874	37,952	10,054	66,880
Charge for year	2,242	2,842	1,268	13,962	20,314
On disposals	-	-	-	-	-
At 31 May 2025	2,242	21,716	39,220	24,016	87,194
Net book values
Closing balance as at 31 May 2025	42,588	9,572	7,185	11,017	70,362
Opening balance as at 01 June 2024	-	12,414	8,453	6,211	27,078

Stocks

	2025 £		2024 £
Stocks	86,400		120,420
	86,400		120,420

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	53,810	27,715
Other Debtors	52,563	48,363
	106,373	76,078

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	8,736	2,348
Taxation and Social Security	31,946	13,230
Obligations under HP/Financial Leases	11,509	13,165
Other Creditors	28,470	3,703
	80,661	32,446

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations under HP/Financial Leases	0		2,936
	0		2,936

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	7,049		5,145
	7,049		5,145

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 07645470
England and Wales
ARRAD FOOT BALCONIES LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025