ARH Retail Ltd - Filleted accounts

Registered number

14532824

ARH Retail Ltd

Filleted Accounts

31 December 2025

ARH Retail Ltd
Registered number:	14532824
Balance Sheet
as at 31 December 2025

		2025			2024
£			£

Fixed assets		16,104			1,626
Current assets	20,736			16,293
Creditors: amounts falling due within one year	(41,840)			(20,289)
Net current liabilities		(21,104)			(3,996)
Total assets less current liabilities		(5,000)			(2,370)
Accruals and deferred income		(1,299)			(1,000)
Net liabilities		(6,299)			(3,370)

Capital and reserves		(6,299)			(3,370)

Number			Number
Average number of employees		2			2

At the period end, the company owed £40,334 (2024: £20,272) to Mr Adam Rex Higgins, Director. The loan is interest free and repayable on demand.
These financial statements for the year ended 31st December 2025 are the first financial statements prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The date of transition is 1st January 2025. The transition from FRS 102 to FRS 105 has necessitated changes in accounting policies. The main changes are: Deferred Tax: Deferred tax liabilities/assets previously recognized under FRS 102 have been derecognized. The net effect of these adjustments on the opening reserves at the date of transition is £639 [Decrease].
The company is a private company limited by shares and incorporated in England. Its registered office is 39 St Pirans Road, Perranporth, Cornwall, England, TR6 0BJ.
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Adam Higgins
Director
Approved by the board on 10 September 2026