Arvor Financial Planning Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 16449788

		31 May 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,641

			1,641
CURRENT ASSETS
Cash at bank and in hand		598

		598
Creditors: Amounts Falling Due Within One Year	5	(19,238 )

NET CURRENT ASSETS (LIABILITIES)			(18,640 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,999 )

NET LIABILITIES			(16,999 )

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			(17,000 )

SHAREHOLDERS' FUNDS			(16,999)

For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Robert Webster

Director

6 July 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Arvor Financial Planning Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16449788 . The registered office is 19 Clapham Mansions Nightingale Lane, London, SW4 9AQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Company’s functional and presentational currency is GBP.

These financial statements are the first financial statements of the Company since its incorporation on 14 May 2025. Accordingly, no comparative figures are presented.

The financial statements cover the period from incorporation to 31 May 2026, which is longer than one year. As a result, the results for the period are not directly comparable with those of a standard twelve-month accounting period.

2.2. Going Concern Disclosure

The director has considered the Company’s financial position and cash flow forecasts for a period of at least twelve months from the date of approval of these financial statements.

Based on this assessment, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates, and other similar allowances.

Rendering of services

Revenue represents amounts receivable for services provided in the ordinary course of business, excluding value added tax where applicable.

Revenue is recognised when the Company has transferred the services to the customer, being when the work has been performed and the customer obtains the benefit of those services. In practice, this typically coincides with the point at which an invoice is raised.

Where services span accounting periods, revenue is recognised in the period in which the services are performed. Income is measured at the fair value of consideration receivable. Revenue is recognised only when it is reasonably certain that the economic benefits will be received.

No significant judgements were required in respect of revenue recognition.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses.

The capitalisation threshold applied by the Company is £500. Expenditure below this threshold is expensed as incurred.

The carrying values of tangible fixed assets are reviewed for impairment when there is an indication that the asset may be impaired. Residual values and useful economic lives are reviewed annually and adjusted if appropriate.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over its expected useful economic life. Depreciation is charged to the profit and loss account on a pro rata basis over the period of ownership. The depreciation is calculated straight line as follows:

Computer Equipment

33%

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Arvor Financial Planning Limited

Notes to the Financial Statements (continued)

For the Period 14 May 2025 to 31 May 2026

2.5. Financial Instruments

The Company holds basic financial instruments only, which include cash at bank, trade receivables, and other creditors.

Financial assets and liabilities are initially recognised at transaction price. Subsequently, they are measured at amortised cost in accordance with FRS 102.

Cash at bank is measured at face value. Trade receivables are measured at the amount receivable, less any impairment where recoverability is uncertain. Trade creditors are recognised at the amount payable.

The Company does not hold any complex financial instruments, derivatives, or financial assets measured at fair value.

2.6. Taxation

Current tax represents the amount of corporation tax payable in respect of the taxable profit for the period.

Taxable profit differs from accounting profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other periods and further excludes items that are never taxable or deductible.

Current tax is calculated using tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. No deferred tax asset is recognised unless recovery is probable.

No deferred tax has been recognised in the current period as timing differences are not material.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 14 May 2025	-
Additions	2,461

As at 31 May 2026	2,461

Depreciation
As at 14 May 2025	-
Provided during the period	820

As at 31 May 2026	820

Net Book Value
As at 31 May 2026	1,641

As at 14 May 2025	-

5. Creditors: Amounts Falling Due Within One Year

	31 May 2026
	£
Trade creditors	1,409
Director's loan account	17,829

	19,238

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Arvor Financial Planning Limited

Notes to the Financial Statements (continued)

For the Period 14 May 2025 to 31 May 2026

6. Share Capital

	31 May 2026
	£
Allotted, Called up and fully paid	1

Called up share capital represents the nominal value of shares issued.

At the reporting date, the Company has issued 1 ordinary share of £1.

7. Post Balance Sheet Events

No events have occurred after the balance sheet date that require disclosure in accordance with FRS 102.

8. Related Party Transactions

The Company’s related parties include its director.

During the period, the director provided funding to the Company to support its working capital requirements. These transactions were undertaken in the normal course of business and on standard commercial terms.

At the balance sheet date, amounts due to the director were £17,829. These balances are unsecured, interest-free, and repayable on demand.

No other related party transactions requiring disclosure under FRS 102 Section 33 have been identified.

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