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REGISTERED NUMBER: 08333852 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Arbeia Trading Limited
Arbeia Trading Limited (Registered number: 08333852)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Arbeia Trading Limited

Company Information
for the Year Ended 30 September 2025







DIRECTOR: G Moore





SECRETARY: N Ellayathamby





REGISTERED OFFICE: Unit 3B East Side
Tyne Dock
South Shields
Tyne and Wear
NE33 5SP





REGISTERED NUMBER: 08333852 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Kepier House
Belmont Business Park
Durham
DH1 1TW
Page 1
Arbeia Trading Limited (Registered number: 08333852)

Balance Sheet
30 September 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 596

CURRENT ASSETS
Debtors 5 10,576 315,425
Cash at bank 281 21,403
10,857 336,828
CREDITORS
Amounts falling due within one year 6 (4,149 ) (237,567 )
NET CURRENT ASSETS 6,708 99,261
TOTAL ASSETS LESS CURRENT
LIABILITIES
6,708
99,857

CREDITORS
Amounts falling due after more than one
year
7
-
(7,033
)
NET ASSETS 6,708 92,824

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 6,606 92,722
SHAREHOLDERS' FUNDS 6,708 92,824

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 2 continued...
Arbeia Trading Limited (Registered number: 08333852)

Balance Sheet - continued
30 September 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2026 and were signed by:





G Moore - Director


The notes form part of these financial statements

Page 3
Arbeia Trading Limited (Registered number: 08333852)

Notes to the Financial Statements
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

Arbeia Trading 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Going concern
The financial statements have been prepared on the break up basis. The company ceased trading on 30 September 2025. The financial statements have been prepared on a basis other than that of a going concern which includes, where appropriate, writing down the company's assets to net realisable value. Provision has also been made for any contractual commitments that have become onerous. The financial statements do not include any provision for the future costs of terminating the business of the company except for to the extent that such costs were committed at the balance sheet date.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group or those conducted at a market rate.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Income is recognised at point of sale.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

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.


Page 4 continued...
Arbeia Trading Limited (Registered number: 08333852)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2024 2,593 2,254 4,847
Disposals (2,593 ) (2,254 ) (4,847 )
At 30 September 2025 - - -
DEPRECIATION
At 1 October 2024 2,410 1,841 4,251
Charge for year 183 413 596
Eliminated on disposal (2,593 ) (2,254 ) (4,847 )
At 30 September 2025 - - -
NET BOOK VALUE
At 30 September 2025 - - -
At 30 September 2024 183 413 596

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by associates - 315,323
Other debtors 10,576 102
10,576 315,425

Page 5 continued...
Arbeia Trading Limited (Registered number: 08333852)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts - 10,332
Other creditors - 160,681
Taxation and social security - 50,525
Directors' current accounts 500 10,500
Accruals and deferred income 3,649 5,529
4,149 237,567

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 1-2 years - 7,033

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Other creditors - 160,681

Other creditors are secured over the assets to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100
2 Ordinary B £1 2 2
102 102

10. RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions other than those detailed below:

2025 2024
£ £
Amounts owed to the director 500 10,500

No interest was charged.

Page 6