The average number of persons, including directors, employed by the company during the year was as follows:

Arthur Investments Ltd is a private company limited by shares incorporated in Northern Ireland. The registered office is 36 Sconce Road, Articlave, Castlerock, BT51 4JT.

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The accounts have been prepared on a going concern basis. The balance sheet remains insolvent; however, this is largely due to amounts owed to the directors. The directors have agreed not to request the repayment of this and in their opinion the going concern basis is appropriate.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true