ANGLO ARABIAN METALS LIMITED - Filleted accounts

Registered number

08447016

ANGLO ARABIAN METALS LIMITED

Filleted Accounts

30 April 2026

ANGLO ARABIAN METALS LIMITED
Registered number:		08447016
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		16,286			3,737

Current assets
Stocks		560,701			466,661
Debtors	4	574,600			325,447
Cash at bank and in hand		78,211			150,529
		1,213,512			942,637

Creditors: amounts falling due within one year	5	(336,649)			(146,583)

Net current assets			876,863			796,054

Total assets less current liabilities			893,149			799,791

Creditors: amounts falling due after more than one year	6		(284,404)			(266,515)



Net assets			608,745			533,276

Capital and reserves
Called up share capital			200			200
Profit and loss account			608,545			533,076

Shareholders' funds			608,745			533,276

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R. PRICE
Director
Approved by the board on 10 June 2026

ANGLO ARABIAN METALS LIMITED
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery			over 5 years


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	-		3,737		-		3,737
	Additions	6,250		-		12,049		18,299
	At 30 April 2026	6,250		3,737		12,049		22,036

	Depreciation
	Charge for the year	500		-		5,250		5,750
	At 30 April 2026	500		-		5,250		5,750

	Net book value
	At 30 April 2026	5,750		3,737		6,799		16,286
	At 30 April 2025	-		3,737		-		3,737


4	Debtors					2026		2025
£							£

	Trade debtors					406,866		318,519
	Payments on Account					155,326		-
	Prepayments					12,000		-
	PAYE/NI					-		-
	Other debtors					408		6,928
						574,600		325,447


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					1,774		10,000
	Invoice Discounting					171,048		-
	Trade creditors					32,479		49,921
	Corporation tax					24,142		18,372
	Bridgend Council Grant					7,131		-
	Other creditors					100,075		68,290
						336,649		146,583


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					0		2,235
	Other creditors					284,404		264,280
						284,404		266,515


7	Other information

	ANGLO ARABIAN METALS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	15, DANYGRAIG AVENUE
	NEWTON
	PORTHCAWL
	BRIDGEND
	CF36 5AA