REGISTERED NUMBER: 06042124 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

A R Entertainments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M D M Jones

Mrs H M Wilkinson

SECRETARY:

M D M Jones

REGISTERED OFFICE:

1 Mount Pleasant Way

Stokesley Business Park

Stokesley

North Yorkshire

TS9 5NZ

REGISTERED NUMBER:

06042124 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

105,373

88,385

CURRENT ASSETS

Debtors

5

78,494

28,233

Cash at bank and in hand

16,494

13,136

94,988

41,369

CREDITORS

Amounts falling due within one year

6

173,079

69,768

NET CURRENT LIABILITIES

(78,091

)

(28,399

)

TOTAL ASSETS LESS CURRENT LIABILITIES

27,282

59,986

PROVISIONS FOR LIABILITIES

15,700

13,800

NET ASSETS

11,582

46,186

CAPITAL AND RESERVES

Called up share capital

7

90

90

Retained earnings

11,492

46,096

SHAREHOLDERS' FUNDS

11,582

46,186

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 directors acknowledge their 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 Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

M D M Jones - Director

1.	STATUTORY INFORMATION

A R Entertainments 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Although the company had net current liabilities at 31 December 2025 of £78,091 (2024: £28,399) the financial statements have been prepared on a going concern basis. This basis assumes the continuing support of the shareholders and directors. We have received confirmation of such support.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

33% on cost and 20% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences.

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Government grants

The business received government grants in respect of a Small Business Grant Fund. Grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attached to them. The grants were recognised using the accrual model.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

301,813

Additions

53,445

Disposals

(8,814

)

At 31 December 2025

346,444

DEPRECIATION

At 1 January 2025

213,428

Charge for year

36,457

Eliminated on disposal

(8,814

)

At 31 December 2025

241,071

NET BOOK VALUE

At 31 December 2025

105,373

At 31 December 2024

88,385

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

58,227

16,932

Other debtors

20,267

11,301

78,494

28,233

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,089

3,569

Taxation and social security

-

1,200

Other creditors

163,990

64,999

173,079

69,768

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

90

Ordinary

£1

90

90

8.	RELATED PARTY DISCLOSURES

Outstanding balances due by the company

£

Other related parties

At 31 December 2025

121,821

At 31 December 2024

50,474

Outstanding balances due by the company are unsecured and the nature of the consideration to be provided in settlement is on normal commercial terms.