Arvet Maintenance Limited - Filleted accounts

Registered number

SC659806

Arvet Maintenance Limited

Filleted Accounts

30 April 2026

Arvet Maintenance Limited
Registered number:		SC659806
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		91,790			175,729

Current assets
Debtors	4	17,205			25,580
Cash at bank and in hand		72,429			65,482
		89,634			91,062

Creditors: amounts falling due within one year	5	(91,337)			(127,060)

Net current liabilities			(1,703)			(35,998)

Total assets less current liabilities			90,087			139,731

Creditors: amounts falling due after more than one year	6		-			(1,784)



Net assets			90,087			137,947

Capital and reserves
Called up share capital			10			10
Profit and loss account			90,077			137,937

Shareholders' funds			90,087			137,947

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




W Kidd
Director
Approved by the board on 28 July 2026

Arvet Maintenance Limited
Notes to the Accounts
for the year ended 30 April 2026

1	Accounting policies
	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Employees		2026		2025
Number				Number
	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Motor vehicles
£
	Cost
	At 1 May 2025				175,729
	Disposals				(83,939)
	At 30 April 2026				91,790

	Depreciation
	At 30 April 2026				-

	Net book value
	At 30 April 2026				91,790
	At 30 April 2025				175,729


4	Debtors		2026		2025
£				£

	Trade debtors		17,205		25,580


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		5,922		76,597
	Taxation and social security costs		39,577		(1,340)
	Other creditors		45,838		51,803
			91,337		127,060


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Other creditors		-		1,784