1 false false false false false false false false false false true false false false false false false No description of principal activity 2025-03-01 Sage Accounts Production Advanced 2023 - FRS102_2023 1,179 310 1,489 130 298 428 1,061 1,049 xbrli:pure xbrli:shares iso4217:GBP 12203120 2025-03-01 2026-02-28 12203120 2026-02-28 12203120 2025-02-28 12203120 2024-03-01 2025-02-28 12203120 2025-02-28 12203120 2024-02-29 12203120 core:PlantMachinery 2025-03-01 2026-02-28 12203120 bus:Director1 2025-03-01 2026-02-28 12203120 core:WithinOneYear 2026-02-28 12203120 core:WithinOneYear 2025-02-28 12203120 core:PlantMachinery 2025-02-28 12203120 core:PlantMachinery 2026-02-28 12203120 core:AfterOneYear 2026-02-28 12203120 core:AfterOneYear 2025-02-28 12203120 core:ShareCapital 2026-02-28 12203120 core:ShareCapital 2025-02-28 12203120 core:RetainedEarningsAccumulatedLosses 2026-02-28 12203120 core:RetainedEarningsAccumulatedLosses 2025-02-28 12203120 core:PlantMachinery 2025-02-28 12203120 bus:SmallEntities 2025-03-01 2026-02-28 12203120 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 12203120 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 12203120 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 12203120 bus:FullAccounts 2025-03-01 2026-02-28
COMPANY REGISTRATION NUMBER: 12203120

AR HR LTD

Filleted Unaudited Financial Statements

28 February 2026

AR HR LTD

Statement of Financial Position

28 February 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,061 |  | 1,049

Current assets

Cash at bank and in hand | 9,394 |  | 12,707 |

Creditors: amounts falling due within one year | 6 | ( 4,433) |  | ( 3,452) |
| ------- |  | -------- |
Net current assets |  | 4,961 |  | 9,255
|  | ------- |  | --------
Total assets less current liabilities |  | 6,022 |  | 10,304

Creditors: amounts falling due after more than one year | 7 |  | ( 1,846) |  | ( 3,390)
|  | ------- |  | --------
Net assets |  | 4,176 |  | 6,914
|  | ------- |  | --------

Capital and reserves

Called up share capital |  | 1 |  | 1
Profit and loss account |  | 4,175 |  | 6,913
|  | ------- |  | -------
Shareholders funds |  | 4,176 |  | 6,914
|  | ------- |  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

AR HR LTD

Statement of Financial Position (continued)

28 February 2026
These financial statements were approved by the board of directors and authorised for issue on 1 July 2026 , and are signed on behalf of the board by:

Mrs A. Raval |
Director |

Company registration number: 12203120

AR HR LTD

Notes to the Financial Statements

Year ended 28 February 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Ash Close, Beeston, Sandy, SG19 1GE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered during the year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the 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 at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% straight line

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
5. Tangible assets

| Plant and machinery
| £
Cost |
At 1 March 2025 | 1,179
Additions | 310
| -------
At 28 February 2026 | 1,489
| -------
Depreciation |
At 1 March 2025 | 130
Charge for the year | 298
| -------
At 28 February 2026 | 428
| -------
Carrying amount |
At 28 February 2026 | 1,061
| -------
At 28 February 2025 | 1,049
| -------

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 780 | –
Accruals and deferred income | 900 | 300
Corporation tax | 2,347 | 1,365
Director loan accounts | 406 | 1,787
| ------- | -------
| 4,433 | 3,452
| ------- | -------

7. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 1,846 | 3,390
| ------- | -------

8. Related party transactions
Included in creditors due within one year is a loan of £406 (2025: £1,787) from the director. This loan is interest-free and has no fixed repayment term.