Arbre Limited

(Registration number: 12159118)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	-	5
Current assets
Debtors	6	-	8,465
Cash at bank and in hand		8,624	13,867
		8,624	22,332
Creditors: Amounts falling due within one year	7	(3,419)	(4,562)
Net current assets		5,205	17,770
Net assets		5,205	17,775
Capital and reserves
Called up share capital		1	1
Retained earnings		5,204	17,774
Shareholders' funds		5,205	17,775

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

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

Arbre Limited

(Registration number: 12159118)
Balance Sheet as at 31 August 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 January 2026
 

......................................... I D Downey Director

Arbre Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£).

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Arbre Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% Straightl line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Arbre Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

2	Accounting policies (continued)

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 5 Years

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.
 

3	Staff numbers

The average number of persons employed by the company during the year was 0 (2024 - 0).

Arbre Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	15,000	15,000
At 31 August 2025	15,000	15,000
Amortisation
At 1 September 2024	15,000	15,000
At 31 August 2025	15,000	15,000
Carrying amount
At 31 August 2025	-	-

5	Tangible assets

	Computer equipment £	Total £
Cost or valuation
At 1 September 2024	786	786
At 31 August 2025	786	786
Depreciation
At 1 September 2024	781	781
Charge for the year	5	5
At 31 August 2025	786	786
Carrying amount
At 31 August 2025	-	-
At 31 August 2024	5	5

Arbre Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

6

Debtors

Current	2025 £	2024 £
Other debtors	-	8,465
	-	8,465

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	1,894	3,782
Accruals	1,490	780
Other creditors	35	-
	3,419	4,562