AR Smallworks Ltd

AR Smallworks Ltd
Contents Page
For the Period 01 November 2024 to 30 April 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4

AR Smallworks Ltd
Company Information
For the Period 01 November 2024 to 30 April 2026

Director	Andrew Brophy
Registered Number	SC827697
Registered Office	Unit 9a, Tannoch Drive Lenziemill Industrial Estate Cumbernauld G67 2XX
Accountants	FBD Consultancy, Accounts & Tax Ltd 2 Glasgow Road Dennyloanhead FK4 1QF

1

AR Smallworks Ltd
Director's Report
For the Period 01 November 2024 to 30 April 2026

Director's report and financial statements

The director presents his/her/their report and accounts for the period ended 30 April 2026.

Director

The director who served the company throughout the period was as follows:

Andrew Brophy

Statement of director's responsibilities

The director is responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.

----------------------------------
Andrew Brophy
Director

Date approved: 08 July 2026

2

AR Smallworks Ltd Accountants' Report For the Period 01 November 2024 to 30 April 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AR Smallworks Ltd for the year ended 30 April 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AR Smallworks Ltd for the year ended 30 April 2026 as set out which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of AR Smallworks Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of AR Smallworks Ltd and state those matters that we have agreed to state to the Board of Directors of AR Smallworks Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AR Smallworks Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that AR Smallworks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AR Smallworks Ltd . You consider that AR Smallworks Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of AR Smallworks Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 30 April 2026. .................................................... FBD Consultancy, Accounts & Tax Ltd 2 Glasgow Road Dennyloanhead FK4 1QF 08 July 2026 3

AR Smallworks Ltd
Accountants' Report
For the Period 01 November 2024 to 30 April 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AR Smallworks Ltd for the year ended 30 April 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AR Smallworks Ltd for the year ended 30 April 2026 as set out which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the Board of Directors of AR Smallworks Ltd , as a body, in accordance with the terms of our engagement.
Our work has been undertaken solely to prepare for your approval the accounts of AR Smallworks Ltd and state those matters that we have agreed to state to the Board of Directors of AR Smallworks Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AR Smallworks Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AR Smallworks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AR Smallworks Ltd . You consider that AR Smallworks Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AR Smallworks Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 30 April 2026.

....................................................

FBD Consultancy, Accounts & Tax Ltd
2 Glasgow Road
Dennyloanhead
FK4 1QF
08 July 2026

3

Registered Number: SC827697 AR Smallworks Ltd
Statement of Financial Position
As at 30 April 2026

	2026
	£	£
Fixed assets		727
Current assets	1,715
Creditors: amount falling due within one year	(2,524)
Net current assets		(809)
Total assets less current liabilities		(82)
Net assets		(82)


Capital and reserves		(82)

NOTES TO THE ACCOUNTS

General Information

AR Smallworks Ltd is a private company, limited by shares, registered in Scotland, registration number SC827697, registration address Unit 9a, Tannoch Drive, Lenziemill Industrial Estate, Cumbernauld, G67 2XX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

3 years Straight Line

2.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 November 2024	-	-
Additions	1,090	1,090
Disposals	-	-
At 30 April 2026	1,090	1,090
Depreciation
At 01 November 2024	-	-
Charge for period	363	363
On disposals	-	-
At 30 April 2026	363	363
Net book values
Closing balance as at 30 April 2026	727	727
Opening balance as at 01 November 2024	-	-

3.	Average number of employees Average number of employees during the period was 0.

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

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 08 July 2026 and were signed by:

--------------------------------
Andrew Brophy
Director

4

Registered Number: SC827697
Scotland
Unaudited Financial Statements

for the period ended 30 April 2026
for
AR SMALLWORKS LTD