1 December 2024 v2026.30.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP074364972024-12-012025-11-30074364972025-11-30074364972024-11-3007436497core:WithinOneYear2025-11-3007436497core:WithinOneYear2024-11-3007436497core:AfterOneYear2025-11-3007436497core:AfterOneYear2024-11-3007436497core:ShareCapital2025-11-3007436497core:ShareCapital2024-11-3007436497core:RetainedEarningsAccumulatedLosses2025-11-3007436497core:RetainedEarningsAccumulatedLosses2024-11-3007436497bus:Director12024-12-012025-11-3007436497bus:RegisteredOffice2024-12-012025-11-3007436497core:NetGoodwill2024-12-012025-11-3007436497core:Goodwill2024-12-012025-11-3007436497core:PlantMachinery2024-12-012025-11-3007436497core:FurnitureFittings2024-12-012025-11-3007436497core:MotorVehicles2024-12-012025-11-3007436497core:OfficeEquipment2024-12-012025-11-30074364972023-12-012024-11-3007436497core:NetGoodwill2025-11-3007436497core:PlantMachinery2024-12-0107436497core:PlantMachinery2025-11-3007436497core:PlantMachinery2024-11-300743649712024-12-012025-11-3007436497countries:EnglandWales2024-12-012025-11-3007436497bus:AuditExemptWithAccountantsReport2024-12-012025-11-3007436497bus:PrivateLimitedCompanyLtd2024-12-012025-11-3007436497bus:SmallEntities2024-12-012025-11-3007436497bus:FullAccounts2024-12-012025-11-30
Company registration number:
07436497
A R B Contractors Limited
Unaudited Filleted Financial Statements for the year ended
30 November 2025
A R B Contractors Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of A R B Contractors Limited
Year ended
30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
A R B Contractors Limited
for the year ended
30 November 2025
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
A R B Contractors Limited
, as a body, in accordance with the terms of our engagement letter dated 12 May 2022. Our work has been undertaken solely to prepare for your approval the
financial statements
of
A R B Contractors Limited
and state those matters that we have agreed to state to the Board of Directors of
A R B Contractors Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
A R B Contractors Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
A R B Contractors 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
A R B Contractors Limited
. You consider that
A R B Contractors 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 A R B Contractors 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 financial statements.
Fitton & Co
Chartered Certified Accountants
Callis Mill
Woodland View
Hebden Bridge
West Yorkshire
HX7 6PJ
United Kingdom
Date:
14 August 2026
A R B Contractors Limited
Statement of Financial Position
30 November 2025
20252024
Note££
Fixed assets    
Tangible assets 6
440,559
 
370,572
 
Current assets    
Stocks
28,765
 
29,143
 
Debtors 7
110,247
 
81,016
 
Cash at bank and in hand
27,294
 
21,226
 
166,306
 
131,385
 
Creditors: amounts falling due within one year 8
(126,266
 )
(99,639
 )
Net current assets
40,040
 
31,746
 
Total assets less current liabilities 480,599   402,318  
Creditors: amounts falling due after more than one year 9
(171,203
 )
(163,336
 )
Provisions for liabilities
(99,309
 )
(81,268
 )
Net assets
210,087
 
157,714
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
209,987
 
157,614
 
Shareholders funds
210,087
 
157,714
 
For the year ending
30 November 2025
, 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 year 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
14 August 2026
, and are signed on behalf of the board by:
A Briggs
Director
Company registration number:
07436497
A R B Contractors Limited
Notes to the Financial Statements
Year ended
30 November 2025

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
C/O Fitton & Co Callis Mill
,
Woodland View
,
Hebden Bridge
,
HX7 6PJ
, England.

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Significant judgements
The director has reviewed the carrying balances of the Debtors and Creditors and is of the opinion that their fair value is not materially different from those stated in the accounts. No other significant judgements have had to be made by the directors in preparing these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.
Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation 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.
Amortisation 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:
Goodwill
Over 10 years

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
Over 10 years
Fixtures and fittings
15% reducing balance
Motor vehicles
25% reducing balance
Office equipment
Over 4 years

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
6
(2024:
5.00
).

5 Intangible assets

Goodwill
£
Cost  
At
1 December 2024
and
30 November 2025
40,000
 
Amortisation  
At
1 December 2024
and
30 November 2025
40,000
 
Carrying amount  
At
30 November 2025
 -  
At 30 November 2024 -  

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 December 2024
800,482
 
Additions
157,569
 
Disposals
(20,700
 )
At
30 November 2025
937,351
 
Depreciation  
At
1 December 2024
429,910
 
Charge
85,623
 
Disposals
(18,741
 )
At
30 November 2025
496,792
 
Carrying amount  
At
30 November 2025
440,559
 
At 30 November 2024
370,572
 
Finance leases and hire purchase contracts
Plant and machinery with a carrying value of £150,705 (2024: £147,816) and motor vehicles with a carrying value of £106,338 (2024: £102,566) are held under finance leases or hire purchase agreements.

7 Debtors

20252024
££
Trade debtors
70,991
 
52,256
 
Other debtors
39,256
 
28,760
 
110,247
 
81,016
 
Other debtors includes;
Prepayments £17,072 (2024 £1,285).
Provision for ongoing services £22,184 (2024 £22,950).
Vat recoverable £NIL (2024 £4525).

8 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
5,556
 
5,556
 
Trade creditors
65,262
 
33,135
 
Taxation and social security
3,260
 
1,675
 
Other creditors
52,188
 
59,273
 
126,266
 
99,639
 
Other creditors: amounts falling due within one year includes;
HP finance falling due within one year £47,890 (2024 £47,398).
Directors loan accounts £1,038 (2024 £7,493).
Pension contribution accrual £444 (2024 £442).
Accruals £2,816 (2024 £3,940).

9 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
25,926
 
31,018
 
Other creditors
145,277
 
132,318
 
171,203
 
163,336
 
Other creditors: amounts falling due after more than one year includes:
HP finance falling due after more than one year £145,277 (2024 £132,318).

10 Obligations under finance leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the Income Statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability

11 Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

12 Controlling party

The company was under the control of Mr A Briggs and his wife throughout the current and previous year as they each own 50% of the shares. Mr A Briggs is the managing director.