K H ARNOLD LIMITED


Director	BRAMHALL, Dawn Elizabeth


Registered Address	10-14 High Street
	Arnold
	Nottingham
	NG5 7DZ


Registered Number	01849351 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		111,028		117,207
			111,028		117,207
Current assets
Debtors		174,714		167,655
Cash at bank and on hand		27,837		36,521
		202,551		204,176
Creditors amounts falling due within one year	4	(84,223)		(89,819)
Net current assets (liabilities)			118,328		114,357
Total assets less current liabilities			229,356		231,564
Creditors amounts falling due after one year	5		(20,935)		(26,808)
Net assets			208,421		204,756
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			207,421		203,756
Shareholders' funds			208,421		204,756

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 June 2026, and are signed on its behalf by:

BRAMHALL, Dawn Elizabeth
Director
Registered Company No. 01849351

K H ARNOLD LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss

2.	Average number of employees


		2026		2025
	Average number of employees during the year	25		23

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 March 25	317,546	108,463	8,454	434,463
Additions	8,626	-	-	8,626
At 28 February 26	326,172	108,463	8,454	443,089
Depreciation and impairment
At 01 March 25	207,093	103,509	6,654	317,256
Charge for year	12,813	1,241	751	14,805
At 28 February 26	219,906	104,750	7,405	332,061
Net book value
At 28 February 26	106,266	3,713	1,049	111,028
At 28 February 25	110,453	4,954	1,800	117,207

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	39,356	40,090
Bank borrowings and overdrafts	5,727	5,727
Taxation and social security	37,868	39,851
Accrued liabilities and deferred income	1,272	4,151
Total	84,223	89,819

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	20,935	26,808
Total	20,935	26,808