REGISTERED NUMBER: 07580533 (England and Wales)

Arrigo Consultancy Ltd

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F Arrigo

REGISTERED OFFICE:

One New Street

Wells

Somerset

BA5 2LA

REGISTERED NUMBER:

07580533 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

999

1,199

Investments

5

100

100

1,099

1,299

CURRENT ASSETS

Debtors

6

139,071

102,434

Cash at bank

112,876

36,931

251,947

139,365

CREDITORS

Amounts falling due within one year

7

153,715

120,550

NET CURRENT ASSETS

98,232

18,815

TOTAL ASSETS LESS CURRENT LIABILITIES

99,331

20,114

CREDITORS

Amounts falling due after more than one year

8

(87,930

)

(34,361

)

PROVISIONS FOR LIABILITIES

(250

)

-

NET ASSETS/(LIABILITIES)

11,151

(14,247

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

11,051

(14,347

)

SHAREHOLDERS' FUNDS

11,151

(14,247

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by Fiona Arrigo the director and authorised for issue on 12 August 2026 and were signed by:

F Arrigo - Director

1.	STATUTORY INFORMATION

Arrigo Consultancy 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.

Preparation of consolidated financial statements

The financial statements contain information about Arrigo Consultancy Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Therapy services:

Turnover from therapy services is recognised when the service is completed and invoiced. The turnover is based on the amount charged to the customer for the service provided.

Retreat income:

Turnover from retreat income is recognised when the retreat is delivered. Income is deferred accordingly for retreat income invoiced in advance.

Sale of goods:

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33.3% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

9,404

Additions

1,499

Disposals

(6,804

)

At 31 March 2026

4,099

DEPRECIATION

At 1 April 2025

8,205

Charge for year

500

Eliminated on disposal

(5,605

)

At 31 March 2026

3,100

NET BOOK VALUE

At 31 March 2026

999

At 31 March 2025

1,199

5.	FIXED ASSET INVESTMENTS

Shares in

group

under-

takings

£

COST

At 1 April 2025

and 31 March 2026

100

NET BOOK VALUE

At 31 March 2026

100

At 31 March 2025

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

12,621

9,362

Other debtors

126,450

93,072

139,071

102,434

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,800

25,302

Trade creditors

41,053

32,764

Taxation and social security

23,003

14,648

Other creditors

81,859

47,836

153,715

120,550

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

27,413

34,361

Other creditors

60,517

-

87,930

34,361

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

F Arrigo

Balance outstanding at start of year

30,499

26,549

Amounts advanced

-

3,950

Amounts repaid

(30,499

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

30,499

Interest was charged at 3.75% (2.25% in 2025).