ARF Prefabrication Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14514503

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,094		18,874

			14,094		18,874
CURRENT ASSETS
Debtors	5	3,778		3,157
Cash at bank and in hand		738		1,345

		4,516		4,502
Creditors: Amounts Falling Due Within One Year	6	(26,548 )		(24,448 )

NET CURRENT ASSETS (LIABILITIES)			(22,032 )		(19,946 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,938 )		(1,072 )

NET LIABILITIES			(7,938 )		(1,072 )

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			(7,940 )		(1,074 )

SHAREHOLDERS' FUNDS			(7,938)		(1,072)

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ARF Prefabrication Ltd

Balance Sheet (continued)

As At 30 November 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

K D Smith

Director

31/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ARF Prefabrication Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14514503 . The registered office is 28 Howdale Road, Hull, HU8 9JZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company continues to have the financial support of it's directors and shareholders and so these accounts are prepared on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Computer Equipment	33% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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ARF Prefabrication Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	29,559	1,607	31,166

As at 30 November 2025	29,559	1,607	31,166

Depreciation
As at 1 December 2024	11,451	841	12,292
Provided during the period	4,528	252	4,780

As at 30 November 2025	15,979	1,093	17,072

Net Book Value
As at 30 November 2025	13,580	514	14,094

As at 1 December 2024	18,108	766	18,874

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,778	3,157

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	71	-
Other creditors	18,966	18,966
Accruals and deferred income	-	60
Director's loan account	7,511	5,422

	26,548	24,448

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