REGISTERED NUMBER: 13500539 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Arrow Gift Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Dyer

Ms K Townsend

E Townsend

SECRETARY:

REGISTERED OFFICE:

Unit 25 Wheathill Industrial Estate

Liverpool

Merseyside

L27 0YA

REGISTERED NUMBER:

13500539 (England and Wales)

ACCOUNTANTS:

Jonathan Ford & Co Limited

Chartered Accountants

Maxwell House

Liverpool Innovation Park

Liverpool

Merseyside

L7 9NJ

FIXED ASSETS

Intangible assets

4

44,275

45,951

Tangible assets

5

95,524

29,566

139,799

75,517

CURRENT ASSETS

Stocks

5,500

20,000

Debtors

6

47,658

82,158

Cash at bank and in hand

62,993

170,043

116,151

272,201

CREDITORS

Amounts falling due within one year

7

134,264

184,533

NET CURRENT (LIABILITIES)/ASSETS

(18,113

)

87,668

TOTAL ASSETS LESS CURRENT LIABILITIES

121,686

163,185

CREDITORS

Amounts falling due after more than one year

8

(127,307

)

-

PROVISIONS FOR LIABILITIES

(6,040

)

(4,795

)

NET (LIABILITIES)/ASSETS

(11,661

)

158,390

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(11,761

)

158,290

(11,661

)

158,390

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 28 July 2026 and were signed on its behalf by:

E Townsend - Director

1.	STATUTORY INFORMATION

Arrow Gift Co Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income is recognised on completion of each individual sale.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of thirty years.

The directors exercise judgement in determining the carrying value of the goodwill acquired in the transfer of the trade and assets upon incorporation. The directors consider the continued operation and profitability of the company when considering if impairment is required.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

The directors exercise judgement by considering the age and condition of tangible fixed assets when determining if impairment is required. Depreciation policies are as followed:

Computer Equipment - 3 years useful life

Fixtures & Fittings - 4 years useful life

Plant & Machinery - 4 years useful life

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The interest element of the rental payment is charged to profit at the effective interest rate implicit within the lease.

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 10 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

50,281

AMORTISATION

At 1 August 2024

4,330

Charge for year

1,676

At 31 July 2025

6,006

NET BOOK VALUE

At 31 July 2025

44,275

At 31 July 2024

45,951

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

41,714

Additions

110,770

At 31 July 2025

152,484

DEPRECIATION

At 1 August 2024

12,148

Charge for year

44,812

At 31 July 2025

56,960

NET BOOK VALUE

At 31 July 2025

95,524

At 31 July 2024

29,566

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

3,676

14,801

Other debtors

43,982

67,357

47,658

82,158

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

13,241

-

Trade creditors

36,771

27,731

Taxation and social security

47,491

155,212

Other creditors

36,761

1,590

134,264

184,533

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

83,862

-

Other creditors

43,445

-

127,307

-

9.	OTHER FINANCIAL COMMITMENTS

The total future minimum payments under non-cancellable lease agreements amount to £41,400.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At year-end there were loans due to the company from the directors amounting to £37,284 (2024 - £66,357)

Within the year £47,925 (2024 - £,97,694) was withdrawn by directors from the company, and £76,997 (2024 - £22,599) was repaid to the company by the directors.

The loans are unsecured and the company is not charging interest. The loans are repayable on demand.