Company No: 01547904 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	21,917		5,791
		21,917		5,791
Current assets
Debtors	4	12,401		31,006
Cash at bank and in hand		196,637		169,151
		209,038		200,157
Creditors: amounts falling due within one year	5	( 120,475)		( 105,892)
Net current assets		88,563		94,265
Total assets less current liabilities		110,480		100,056
Provision for liabilities		( 4,189)		( 1,100)
Net assets		106,291		98,956
Capital and reserves
Called-up share capital		100		100
Profit and loss account		106,191		98,856
Total shareholder's funds		106,291		98,956

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Arundel Services Limited (registered number: 01547904) were approved and authorised for issue by the Director on 16 June 2026. They were signed on its behalf by:

The Duke of Norfolk Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Arundel Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Norfolk Estate Office, 1 London Road, Arundel, BN18 9BH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Arundel Services Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Management and associated fees are recognised at the point at which the services are provided. All other income is recognised in the period to which it relates.

Taxation

Current tax
Current tax is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the Statement of income and retained earnings because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates 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 where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the Balance sheet date.

Deferred tax assets are recognised only to the extent that is probable that future taxable profit will be available against which the temporary difference can be utilised. Deferred tax assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset realised. Deferred tax is charged or credited to the Statement of income and retained earnings.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised in the Balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		5

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 April 2025	32,855		32,855
Additions	23,810		23,810
Disposals	( 12,516)		( 12,516)
At 31 March 2026	44,149		44,149
Accumulated depreciation
At 01 April 2025	27,064		27,064
Charge for the financial year	7,585		7,585
Disposals	( 12,417)		( 12,417)
At 31 March 2026	22,232		22,232
Net book value
At 31 March 2026	21,917		21,917
At 31 March 2025	5,791		5,791

4. Debtors

	2026		2025
	£		£
Trade debtors	3,508		17,862
Prepayments	8,553		13,144
Corporation tax	340		0
	12,401		31,006

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	18,290		15,321
Corporation tax	0		1,276
Other taxation and social security	53,392		49,185
Other creditors	48,793		40,110
	120,475		105,892