Arbe Integrated Engineering Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08194877 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Arbe Integrated Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Brownless

P Chapman

REGISTERED OFFICE:

Unit 3

Fireclay Business Park

Thornton

Bradford

West Yorkshire

BD13 3QG

REGISTERED NUMBER:

08194877 (England and Wales)

ACCOUNTANTS:

Lindley Adams Limited Chartered Accountants

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

FIXED ASSETS

Tangible assets

4

46,543

34,745

CURRENT ASSETS

Stocks

189,039

135,416

Debtors

5

1,250,486

545,504

Cash at bank

380,916

361,257

1,820,441

1,042,177

CREDITORS

Amounts falling due within one year

6

1,150,202

694,896

NET CURRENT ASSETS

670,239

347,281

TOTAL ASSETS LESS CURRENT
LIABILITIES

716,782

382,026

CREDITORS

Amounts falling due after more than one
year

7

(1,451

)

(11,456

)

PROVISIONS FOR LIABILITIES

(8,843

)

(6,601

)

NET ASSETS

706,488

363,969

CAPITAL AND RESERVES

Called up share capital

110

Retained earnings

706,378

363,859

SHAREHOLDERS' FUNDS

706,488

363,969

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 21 May 2026 and were signed on its behalf by:

R Brownless - Director

1.	STATUTORY INFORMATION

Arbe Integrated Engineering 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.

Improvements to property

-

20% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on 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.

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

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

COST

At 1 September 2024

10,112

40,007

6,555

20,505

77,179

Additions

-

6,284

17,990

1,175

25,449

Disposals

-

(6,555

)

-

(6,555

)

At 31 August 2025

10,112

46,291

17,990

21,680

96,073

DEPRECIATION

At 1 September 2024

9,242

15,871

1,365

15,956

42,434

Charge for year

174

3,814

2,332

2,141

8,461

Eliminated on disposal

-

(1,365

)

-

(1,365

)

At 31 August 2025

9,416

19,685

2,332

18,097

49,530

NET BOOK VALUE

At 31 August 2025

696

26,606

15,658

3,583

46,543

At 31 August 2024

870

24,136

5,190

4,549

34,745

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

1,172,743

498,123

Other debtors

12,217

15,605

Directors' current accounts

57,136

24,320

Recoverable tax

363

Prepayments

8,027

7,093

1,250,486

545,504

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

10,215

Other loans

-

464

Trade creditors

848,817

490,305

Tax

161,668

91,119

Social security and other taxes

2,517

1,453

Pension

-

30

VAT

84,575

47,701

Other creditors

38,897

50,213

Accrued expenses

3,513

3,396

1,150,202

694,896

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

Bank loans - 1-2 years

1,451

11,456

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

Within one year

16,390

26,611

Between one and five years

51,429

15,729

67,819

42,340

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.8.25

31.8.24

£

R Brownless and P Chapman

Balance outstanding at start of year

24,320

25,031

Amounts advanced

115,816

89,289

Amounts repaid

(83,000

)

(90,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

57,136

24,320

All loans with directors are repayable upon demand. Interest is charged at 2.25% and 3.75% on overdrawn amounts.