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Registered number: 07422758
Arnold Industrial Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 07422758
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,875 28,280
18,875 28,280
CURRENT ASSETS
Debtors 5 212,602 234,398
Cash at bank and in hand 7,822 38,127
220,424 272,525
Creditors: Amounts Falling Due Within One Year 6 (105,411 ) (110,155 )
NET CURRENT ASSETS (LIABILITIES) 115,013 162,370
TOTAL ASSETS LESS CURRENT LIABILITIES 133,888 190,650
Creditors: Amounts Falling Due After More Than One Year 7 (47,870 ) (59,405 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,230 ) (5,373 )
NET ASSETS 80,788 125,872
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 80,688 125,772
SHAREHOLDERS' FUNDS 80,788 125,872
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Arnold
Director
27/07/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 November 2023 100 61,118 61,218
Profit for the year and total comprehensive income - 99,654 99,654
Dividends paid - (35,000) (35,000)
As at 31 October 2024 and 1 November 2024 100 125,772 125,872
Loss for the year and total comprehensive income - (10,084 ) (10,084)
Dividends paid - (35,000) (35,000)
As at 31 October 2025 100 80,688 80,788
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Notes to the Financial Statements
1. General Information
Arnold Industrial Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07422758 . The registered office is SME House, Holme Lacy Industrial Estate, Hereford, HR2 6DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 71,689 1,380 21,152 94,221
Disposals (30,039 ) (1,380 ) (19,883 ) (51,302 )
As at 31 October 2025 41,650 - 1,269 42,919
Depreciation
As at 1 November 2024 43,938 1,380 20,623 65,941
Provided during the period 6,257 - 422 6,679
Disposals (27,314 ) (1,380 ) (19,882 ) (48,576 )
As at 31 October 2025 22,881 - 1,163 24,044
Net Book Value
As at 31 October 2025 18,769 - 106 18,875
As at 1 November 2024 27,751 - 529 28,280
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,012 98,385
Amounts owed by group undertakings 198,300 133,652
Other debtors 1,290 2,361
212,602 234,398
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,879 3,438
Trade creditors 41,753 65,744
Bank loans and overdrafts 22,419 32,831
Amounts owed to group undertakings 30,770 -
Other creditors 1,241 5,609
Taxation and social security 5,349 2,533
105,411 110,155
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,737 18,162
Bank loans 33,133 41,243
47,870 59,405
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,441 5,441
Later than one year and not later than five years 16,776 21,763
22,217 27,204
Less: Finance charges allocated to future periods 3,601 5,604
18,616 21,600
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 35,000 35,000
11. Related Party Transactions
Summary of transactions with parent
Arnold Industrial Engineering Limited is wholly owned by Arnold Capital Limited.
At the year end there was an amount of £30,770 owed to Arnold Capital Limited.
The balance is unsecured, interest free and repayable on demand.
Summary of transactions with joint control or significant interest
Arnold Industrial Engineering Limited is related to Arnold Real Estate Limited by way of both being subsidiaries of Arnold Capital Limited.
At the year end there was an amount of £198,300 owed from Arnold Real Estate Limited.
The balance is unsecured, interest free and repayable on demand.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Arnold Capital Limited, a company incorporated in England and Wales. The ultimate controlling party is James Arnold by virtue of his ownership and control of Arnold Capital Limited.
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