REGISTERED NUMBER: 03676646 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

AREPO SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J F Graham-Maw

M G Hives

G R Parry

REGISTERED OFFICE:

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

REGISTERED NUMBER:

03676646 (England and Wales)

ACCOUNTANTS:

BBK Partnership

Chartered Accountants

& Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

FIXED ASSETS

Tangible assets

4

12,027

12,875

CURRENT ASSETS

Debtors

5

199,980

115,758

Cash at bank

218,517

305,237

418,497

420,995

CREDITORS

Amounts falling due within one year

6

394,106

376,662

NET CURRENT ASSETS

24,391

44,333

TOTAL ASSETS LESS CURRENT LIABILITIES

36,418

57,208

PROVISIONS FOR LIABILITIES

8

3,006

2,380

NET ASSETS

33,412

54,828

CAPITAL AND RESERVES

Called up share capital

9

200

200

Capital redemption reserve

70

70

Retained earnings

33,142

54,558

SHAREHOLDERS' FUNDS

33,412

54,828

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

J F Graham-Maw - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

14,650

50,255

64,905

Additions

-

1,274

1,274

At 31 December 2025

14,650

51,529

66,179

DEPRECIATION

At 1 January 2025

13,030

39,000

52,030

Charge for year

243

1,879

2,122

At 31 December 2025

13,273

40,879

54,152

NET BOOK VALUE

At 31 December 2025

1,377

10,650

12,027

At 31 December 2024

1,620

11,255

12,875

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

159,282

82,569

Other debtors

8,165

8,165

Prepayments

32,533

25,024

199,980

115,758

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Creditors and accruals

25,898

19,673

Social security and other taxes

31,969

34,308

VAT

37,485

39,860

Deferred income

298,754

282,821

394,106

376,662

7.	SECURED DEBTS

Any bank borrowings are secured by way of personal guarantees given by the directors up to a maximum of £20,000.

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

3,006

2,380

Deferred

tax

£

Balance at 1 January 2025

2,380

Charge to Income Statement during year

626

Balance at 31 December 2025

3,006

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

200

Ordinary

£1

200

200

10.	ULTIMATE CONTROLLING PARTY

The company was under the control of J F Graham-Maw, M G Hives and G Parry during the current year by virtue of their controlling shareholdings.