ARNOTTS CHP LTD


Directors	ARNOTT, Anita
	ARNOTT, Mark
	ARNOTT, Thomas


Registered Address	23 Fox Lea Walk
	Seghill
	Cramlington
	NE23 7TD


Registered Number	11645505 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,097		1,536
Tangible assets	4		58,214		32,855
			59,311		34,391
Current assets
Debtors	5	78,402		23,960
Cash at bank and on hand		1,294		19,395
		79,696		43,355
Creditors amounts falling due within one year	6	(87,833)		(38,708)
Net current assets (liabilities)			(8,137)		4,647
Total assets less current liabilities			51,174		39,038
Creditors amounts falling due after one year			-		(12,523)
Net assets			51,174		26,515
Capital and reserves
Called up share capital			3		3
Profit and loss account			51,171		26,512
Shareholders' funds			51,174		26,515

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 8 July 2026, and are signed on its behalf by:

ARNOTT, Anita
Director
Registered Company No. 11645505

ARNOTTS CHP LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25
	Office Equipment	15

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		5

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 November 24	2,194
	At 31 October 25	2,194
	Amortisation and impairment
	At 01 November 24	658
	Charge for year	439
	At 31 October 25	1,097
	Net book value
	At 31 October 25	1,097
	At 31 October 24	1,536

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 November 24	65,819
	Additions	42,843
	At 31 October 25	108,662
	Depreciation and impairment
	At 01 November 24	32,964
	Charge for year	17,484
	At 31 October 25	50,448
	Net book value
	At 31 October 25	58,214
	At 31 October 24	32,855

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	75,323	17,320
Other debtors	-	5,305
Prepayments and accrued income	3,079	1,335
Total	78,402	23,960

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	63,904	21,963
Bank borrowings and overdrafts	17,723	4,929
Taxation and social security	6,206	10,597
Other creditors	-	1,219
Total	87,833	38,708


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.