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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Arley & Co Limited is a limited Company incorporated in England and Wales, with its registered office address at 46 Woodstock Road, Grassroots, Oxford, United Kingdom, OX2 6HT.
The principal activity of the Company during the year was that of a media production services.
The financial statements are presented in £ sterling, which is the functional currency of the Company.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The Company made a loss for the year and at the balance sheet date has net current liabilities and net liabilities. The Director has obtained assurance from the shareholder that funds will be made available to the Company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern basis.
Development costs and work in progress are valued at the lower of cost and net realisable value.
Production development expenditure is carried forward at cost where considered recoverable against production budgets after the year end. Any amounts relating to projects not expected to progress into
production or not considered recoverable are written off to the profit and loss account.
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The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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