Company registration number 00343096 (England and Wales)
A.R.FACER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
A.R.FACER LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
A.R.FACER LIMITED
BALANCE SHEET
AS AT 30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
90,000
105,000
Current assets
Stocks
58,273
61,708
Debtors
5
513,503
390,330
Cash at bank and in hand
68,535
90,818
640,311
542,856
Creditors: amounts falling due within one year
6
(582,825)
(549,201)
Net current assets/(liabilities)
57,486
(6,345)
Total assets less current liabilities
147,486
98,655
Creditors: amounts falling due after more than one year
7
-
0
(7,800)
Provisions for liabilities
(22,500)
(26,250)
Net assets
124,986
64,605
Capital and reserves
Called up share capital
2,700
2,700
Profit and loss reserves
122,286
61,905
Total equity
124,986
64,605
A.R.FACER LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
Mr A L Wilson
Director
Company registration number 00343096 (England and Wales)
A.R.FACER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

A.R.Facer Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1a Bath Lane, Stanningley Road, Leeds, West Yorkshire, England, LS13 3AT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

1.3
Intangible fixed assets - goodwill

Intangible assets are initially measured at cost. After initial recognition, intangible assets are

measured at cost less any accumulated amortisation and any accumulated impairment losses.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

A.R.FACER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Leases
As lessee

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the

period of the lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
15
15
A.R.FACER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2025 and 30 April 2026
1,002
Amortisation and impairment
At 1 May 2025 and 30 April 2026
1,002
Carrying amount
At 30 April 2026
-
0
At 30 April 2025
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2025 and 30 April 2026
150,000
Depreciation and impairment
At 1 May 2025
45,000
Depreciation charged in the year
15,000
At 30 April 2026
60,000
Carrying amount
At 30 April 2026
90,000
At 30 April 2025
105,000
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
383,137
278,706
Amounts owed by group undertakings
64,643
37,070
Other debtors
65,723
74,554
513,503
390,330
A.R.FACER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
198,371
169,721
Amounts owed to group undertakings
269,825
279,930
Corporation tax
20,557
5,324
Other taxation and social security
58,221
38,471
Other creditors
35,851
55,755
582,825
549,201
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
-
0
7,800
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