| Arley House Ltd |
| Registered number: |
04324254 |
| Balance Sheet |
| as at 30 November 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
109,410 |
|
|
49,014 |
|
| Current assets |
| Stocks |
|
|
30,000 |
|
|
30,000 |
| Debtors |
4 |
|
354,740 |
|
|
333,366 |
| Cash at bank and in hand |
|
|
138,535 |
|
|
118,236 |
|
|
|
523,275 |
|
|
481,602 |
|
| Creditors: amounts falling due within one year |
5 |
|
(562,980) |
|
|
(601,742) |
|
| Net current liabilities |
|
|
|
(39,705) |
|
|
(120,140) |
|
| Total assets less current liabilities |
|
|
|
69,705 |
|
|
(71,126) |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(68,237) |
|
|
(13,145) |
|
|
|
| Net assets/(liabilities) |
|
|
|
1,468 |
|
|
(84,271) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1,000 |
|
|
200 |
| Share premium |
|
|
|
149,916 |
|
|
149,916 |
| Profit and loss account |
|
|
|
(149,448) |
|
|
(234,387) |
|
| Shareholders' funds |
|
|
|
1,468 |
|
|
(84,271) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| A Tratalos |
| Director |
| Approved by the board on 27 August 2026 |
|
| Arley House Ltd |
| Notes to the Accounts |
| for the year ended 30 November 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared a) under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard), and b) upon a going concern basis which assumes that on-going funding from related parties will enable the company to continue trading for the foreseeable future. |
|
|
Turnover |
|
Turnover arises from the sale of goods and is a) measured at the fair value of the consideration received or receivable, net of discounts and value added taxes, and b) recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows: |
|
|
Plant and machinery |
25% on reducing balance |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are recognised at the rate of exchange ruling at the date of the transaction. |
|
|
Leased assets and assets financed under hire purchase contracts |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership; assets financed under hire purchase contracts will also generally be treated identically to assets held under finance leases. All other leases are classified as operating leases. The rights of use and obligations under finance leases are recognised as assets and liabilities at amounts equal to the fair value of the leased assets. The finance charge is allocated to each period during the lifetime of the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease charges are recognised as an expense on a straight line basis over the lease term. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
7 |
|
7 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 December 2024 |
129,745 |
|
- |
|
129,745 |
|
Additions |
72,116 |
|
16,750 |
|
88,866 |
|
At 30 November 2025 |
201,861 |
|
16,750 |
|
218,611 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 December 2024 |
80,731 |
|
- |
|
80,731 |
|
Charge for the year |
24,489 |
|
3,981 |
|
28,470 |
|
At 30 November 2025 |
105,220 |
|
3,981 |
|
109,201 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 November 2025 |
96,641 |
|
12,769 |
|
109,410 |
|
At 30 November 2024 |
49,014 |
|
- |
|
49,014 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
97,244 |
|
101,791 |
|
Amounts owed by related parties |
|
|
|
|
219,163 |
|
225,005 |
|
Other debtors |
38,333 |
|
6,570 |
|
|
|
|
|
|
354,740 |
|
333,366 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
6,085 |
|
10,305 |
|
Obligations under finance lease and hire purchase contracts |
20,041 |
|
2,196 |
|
Trade creditors |
88,229 |
|
77,874 |
|
Amounts owed to related parties |
|
|
|
|
216,929 |
|
257,171 |
|
Taxation and social security costs |
5,213 |
|
20,033 |
|
Other creditors |
226,483 |
|
234,163 |
|
|
|
|
|
|
562,980 |
|
601,742 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
- |
|
6,085 |
|
Obligations under finance lease and hire purchase contracts |
68,237 |
|
7,060 |
|
|
|
|
|
|
68,237 |
|
13,145 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans |
2025 |
|
2024 |
| £ |
£ |
|
Creditors include: |
|
|
Secured loans |
88,278 |
|
9,256 |
|
|
|
|
|
|
|
|
|
|
Obligations under finance leases and hire purchase contracts are secured upon the assets financed. |
|
|
| 8 |
Related party transactions |
|
|
Balances as at the balance sheet date included:
a) Moneys owing (debtor) by company A which is under common control and amounting to £219,163 (2024 - £225,005) but note also that this debtor is offset by item c) below,
b) Moneys owing (debtor) by company B which is under common control and amounting to £48,308 (2024 - £37,700) incl VAT. Sales during the period to that company amounted to £134,285 (2024 - £71,835) ex VAT.
c) Accrual for expenditure (creditor) incurred on behalf of Arley House Ltd by company A above, said accrual amounting to £218,974 (2024 - £227,878) before the offset noted above,
d) Moneys owed (creditor) to shareholders amounting to £216,929 (2024 - £257,171).
No interest or other terms apply to these balances or transactions.
|
|
|
| 9 |
Other information |
|
|
Arley House Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is situated at The Old Smithy, Mobberley Road, Ashley, Cheshire, WA15 0QW. The company is under the control of the directors acting jointly. |