REGISTERED NUMBER: 06456901 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Arnold & Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B Arnold

Mrs M A Arnold

REGISTERED OFFICE:

The Bungalow

Coltfield

Barnsley

South Yorkshire

S70 5RH

REGISTERED NUMBER:

06456901 (England and Wales)

FIXED ASSETS

Tangible assets

4

19,996

26,207

Investment property

5

-

61,925

19,996

88,132

CURRENT ASSETS

Debtors

6

48,941

35,954

Cash at bank

41,295

5

90,236

35,959

CREDITORS

Amounts falling due within one year

7

41,455

39,562

NET CURRENT ASSETS/(LIABILITIES)

48,781

(3,603

)

TOTAL ASSETS LESS CURRENT LIABILITIES

68,777

84,529

CREDITORS

Amounts falling due after more than one year

8

(41,962

)

(44,227

)

PROVISIONS FOR LIABILITIES

(716

)

(1,328

)

NET ASSETS

26,099

38,974

CAPITAL AND RESERVES

Called up share capital

10,002

10,002

Retained earnings

16,097

28,972

SHAREHOLDERS' FUNDS

26,099

38,974

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 5 August 2026 and were signed on its behalf by:

Mr B Arnold - Director

1.	STATUTORY INFORMATION

Arnold & 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company makes employer contributions to employee personal pension schemes.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

57,749

Additions

1,833

At 31 December 2025

59,582

DEPRECIATION

At 1 January 2025

31,542

Charge for year

8,044

At 31 December 2025

39,586

NET BOOK VALUE

At 31 December 2025

19,996

At 31 December 2024

26,207

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

25,481

DEPRECIATION

At 1 January 2025

2,654

Charge for year

5,707

At 31 December 2025

8,361

NET BOOK VALUE

At 31 December 2025

17,120

At 31 December 2024

22,827

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

61,925

Disposals

(61,925

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

61,925

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,537

5,649

Amounts owed by group undertakings

44,006

27,718

Other debtors

2,398

2,587

48,941

35,954

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,088

8,661

Hire purchase contracts

2,265

2,265

Trade creditors

140

1,023

Taxation and social security

17,974

12,157

Other creditors

11,988

15,456

41,455

39,562

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

26,765

26,765

Hire purchase contracts

15,197

17,462

41,962

44,227

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,542

4,542

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

17,462

19,727

10.	OTHER COMMITMENTS

At 31st December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of: £13,500, (2024: £24,300).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Arnold Company Holdings Ltd (Parent company).

Monies were loaned to the parent company on an interest free basis.

The balance receivable at 31st December 2025: £44,006, (2024: £27,718).