Company registration number 04510350 (England and Wales)
ARROW PUBLISHING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ARROW PUBLISHING LIMITED
COMPANY INFORMATION
Directors
Mr J Harris
Mrs S Harris
Secretary
Mrs S Harris
Company number
04510350
Registered office
Mansley Business Centre
21 Timothy's Bridge Road
Stratford-Upon-Avon
Warwickshire
CV37 9NQ
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Lloyds Bank Plc
High Street
Moreton-in-Marsh
Gloucestershire
GL56 0AY
ARROW PUBLISHING LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
ARROW PUBLISHING LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ARROW PUBLISHING LIMITED FOR THE YEAR ENDED 30 NOVEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arrow Publishing Limited for the year ended 30 November 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Arrow Publishing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Arrow Publishing Limited and state those matters that we have agreed to state to the b oard of d irectors of Arrow Publishing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arrow Publishing Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Arrow Publishing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Arrow Publishing Limited. You consider that Arrow Publishing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Arrow Publishing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
24 April 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
ARROW PUBLISHING LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
14,437
12,982
Current assets
Debtors
4
3,805
2,141
Cash at bank and in hand
68,839
63,467
72,644
65,608
Creditors: amounts falling due within one year
5
(68,605)
(60,434)
Net current assets
4,039
5,174
Total assets less current liabilities
18,476
18,156
Provisions for liabilities
6
(1,799)
(1,523)
Net assets
16,677
16,633
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
16,675
16,631
Total equity
16,677
16,633

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 24 April 2026 and are signed on its behalf by:
Mr J Harris
Director
Company registration number 04510350 (England and Wales)
ARROW PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Arrow Publishing Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mansley Business Centre, 21 Timothy's Bridge Road, Stratford-Upon-Avon, Warwickshire, United Kingdom, CV37 9NQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to property
Not provided
Fixtures and fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Website development costs
25% on cost

No depreciation is provided on improvements to property. This treatment may be a departure from the requirements of the Companies Act 2006 concerning depreciation of fixed assets, however, the company f ollows a program of regular refurbishment and maintenance of its properties in order to maintain them to a high standard. Accordingly in the opinion of the directors any element of depreciation would be immaterial and no provision has been made, as the residual value would be in excess of cost.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

ARROW PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
3
ARROW PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
3
Tangible fixed assets
Improvements to property
Fixtures and fittings
Computer equipment
Website development costs
Total
£
£
£
£
£
Cost
At 1 December 2024
4,967
9,913
30,903
27,715
73,498
Additions
-
0
1,632
3,107
-
0
4,739
At 30 November 2025
4,967
11,545
34,010
27,715
78,237
Depreciation and impairment
At 1 December 2024
-
0
8,534
25,538
26,444
60,516
Depreciation charged in the year
-
0
753
2,107
424
3,284
At 30 November 2025
-
0
9,287
27,645
26,868
63,800
Carrying amount
At 30 November 2025
4,967
2,258
6,365
847
14,437
At 30 November 2024
4,967
1,379
5,365
1,271
12,982
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,022
685
Other debtors
1,783
1,456
3,805
2,141
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
11,901
11,855
Taxation and social security
15,019
14,513
Other creditors
41,685
34,066
68,605
60,434
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
1,799
1,523
ARROW PUBLISHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
2
2
2
2
8
Ultimate controlling party

The ultimate controlling party is Mr J Harris and Mrs S Harris.

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