1 September 2025 v2026.31.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP142903522025-09-012026-07-31142903522026-07-31142903522025-08-3114290352core:WithinOneYear2026-07-3114290352core:WithinOneYear2025-08-3114290352core:ShareCapital2026-07-3114290352core:ShareCapital2025-08-3114290352core:RetainedEarningsAccumulatedLosses2026-07-3114290352core:RetainedEarningsAccumulatedLosses2025-08-3114290352bus:Director12025-09-012026-07-3114290352bus:RegisteredOffice2025-09-012026-07-3114290352core:PlantMachinery2025-09-012026-07-3114290352core:OfficeEquipment2025-09-012026-07-3114290352core:PlantMachinery2025-09-0114290352core:PlantMachinery2025-08-311429035212025-09-012026-07-31142903522024-09-012025-08-3114290352countries:EnglandWales2025-09-012026-07-3114290352bus:AuditExemptWithAccountantsReport2025-09-012026-07-3114290352bus:PrivateLimitedCompanyLtd2025-09-012026-07-3114290352bus:SmallEntities2025-09-012026-07-3114290352bus:FullAccounts2025-09-012026-07-31
Company registration number:
14290352
ARN Electrical Ltd
Unaudited Filleted Financial Statements for the period ended
31 July 2026
ARN Electrical Ltd
Statement of Financial Position
31 July 2026
31 Jul 202631 Aug 2025
Note££
Fixed assets    
Tangible assets 5 -  
830
 
Current assets    
Debtors 6 -  
3,146
 
Cash at bank and in hand
5
 
131
 
5
 
3,277
 
Creditors: amounts falling due within one year 7
(1,984
 )
(5,186
 )
Net current liabilities
(1,979
 )
(1,909
 )
Total assets less current liabilities (1,979 ) (1,079 )
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
(1,980
 )
(1,080
 )
Shareholders deficit
(1,979
 )
(1,079
 )
For the period ending
31 July 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
13 August 2026
, and are signed on behalf of the board by:
Mr A R Newton
Director
Company registration number:
14290352
ARN Electrical Ltd
Notes to the Financial Statements
Period ended
31 July 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
149 Orion Way
,
Grimsby
,
North East Lincolnshire
,
DN34 5UG
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
20% straight line
Office equipment
25% straight line

4 Average number of employees

The average number of persons employed by the company during the period was nil (2025: nil).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 September 2025
1,818
 
Disposals
(1,818
 )
At
31 July 2026
 -  
Depreciation  
At
1 September 2025
988
 
Disposals
(988
 )
At
31 July 2026
 -  
Carrying amount  
At
31 July 2026
 -  
At 31 August 2025
830
 

6 Debtors

31 Jul 202631 Aug 2025
££
Other debtors -  
3,146
 

7 Creditors: amounts falling due within one year

31 Jul 202631 Aug 2025
££
Taxation and social security -  
4,764
 
Other creditors
1,984
 
422
 
1,984
 
5,186