REGISTERED NUMBER: 09898224 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Arnam Consulting Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R S Hanjra

SECRETARY:

Mrs N R Hanjra

REGISTERED OFFICE:

Maritime House

Discovery Quay

Falmouth

Cornwall

TR11 3XA

REGISTERED NUMBER:

09898224 (England and Wales)

ACCOUNTANTS:

Briants Limited

Maritime House

Discovery Quay

Falmouth

Cornwall

TR11 3XA

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

-

10

-

10

CURRENT ASSETS

Stocks

358,842

33,860

Debtors

6

70,647

11

Cash at bank and in hand

7,157

404,567

436,646

438,438

CREDITORS

Amounts falling due within one year

7

1,290

641

NET CURRENT ASSETS

435,356

437,797

TOTAL ASSETS LESS CURRENT LIABILITIES

435,356

437,807

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

435,354

437,805

435,356

437,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

R S Hanjra - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

715

DEPRECIATION

At 1 January 2025

and 31 December 2025

715

NET BOOK VALUE

At 31 December 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

10

Disposals

(10

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

10

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

70,647

11

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

1

Taxation and social security

-

140

Other creditors

1,289

500

1,290

641

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

R S Hanjra

Balance outstanding at start of year

-

455,373

Amounts advanced

69,678

-

Amounts repaid

-

(455,373

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

69,678

-