Ark Group Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05995846 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Ark Group Services Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

K Franklin

J H Smale

REGISTERED OFFICE:

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

REGISTERED NUMBER:

05995846 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Intangible assets

4

7,751

-

Tangible assets

5

135,601

241,585

143,352

241,585

CURRENT ASSETS

Stocks

6

34,000

Debtors

7

575,264

726,311

Investments

8

1,337,447

350,000

Cash at bank

256,013

208,199

2,202,724

1,318,510

CREDITORS

Amounts falling due within one year

9

(1,372,598

)

(526,551

)

NET CURRENT ASSETS

830,126

791,959

TOTAL ASSETS LESS CURRENT
LIABILITIES

973,478

1,033,544

CREDITORS

Amounts falling due after more than one
year

10

(81,880

)

(160,135

)

PROVISIONS FOR LIABILITIES

(33,900

)

(56,759

)

NET ASSETS

857,698

816,650

CAPITAL AND RESERVES

Called up share capital

300

Retained earnings

857,398

816,350

SHAREHOLDERS' FUNDS

857,698

816,650

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

K Franklin - Director

1.	STATUTORY INFORMATION

Ark Group Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of services and goods, excluding value added tax.

Turnover is recognised on services under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Goodwill

Goodwill relates to a business acquired in 2007 and was amortised to the Income Statement over its estimated economic life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

33.33% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Investments

Current asset investments are stated at the lower of cost and recoverable amount.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and operating leases

Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those held under hire purchase contracts are depreciated over their estimated useful lives.

The interest element of these obligations is charged to the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate. Contributions paid to personal pension plans are included in the period in which payment is made.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 28 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

COST

At 1 February 2025

17,500

-

17,500

Additions

-

9,550

At 31 January 2026

17,500

9,550

27,050

AMORTISATION

At 1 February 2025

17,500

-

17,500

Amortisation for year

-

1,799

At 31 January 2026

17,500

1,799

19,299

NET BOOK VALUE

At 31 January 2026

-

7,751

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

COST

At 1 February 2025

17,199

11,063

520,605

15,301

564,168

Additions

-

3,096

Disposals

-

(48,176

)

-

(48,176

)

At 31 January 2026

17,199

11,063

472,429

18,397

519,088

DEPRECIATION

At 1 February 2025

5,512

7,667

297,843

11,561

322,583

Charge for year

5,733

680

94,683

2,888

103,984

Eliminated on disposal

-

(43,080

)

-

(43,080

)

At 31 January 2026

11,245

8,347

349,446

14,449

383,487

NET BOOK VALUE

At 31 January 2026

5,954

2,716

122,983

3,948

135,601

At 31 January 2025

11,687

3,396

222,762

3,740

241,585

6.

STOCKS

2026

2025

£

Stocks

34,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

539,202

232,570

Other debtors

15,935

486,167

Directors' current accounts

15,873

488

Prepayments

4,254

7,086

575,264

726,311

8.	CURRENT ASSET INVESTMENTS

2026

2025

£

Investments

1,337,447

350,000

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

5,819

17,454

Hire purchase contracts (see note 11)

71,530

42,015

Trade creditors

386,906

179,988

Amounts owed to group undertakings

386,759

-

Tax

268,473

50,172

Social security and other taxes

15,917

20,049

VAT

98,318

60,345

Other creditors

80,055

105,580

Wages control

35,831

49,644

Directors' current accounts

-

1,304

Accruals and deferred income

22,990

-

1,372,598

526,551

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans - 1-2 years

-

5,819

Hire purchase contracts (see note 11)

81,880

154,316

81,880

160,135

11.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

Net obligations repayable:

Within one year

71,530

42,015

Between one and five years

81,880

154,316

153,410

196,331

Non-cancellable

operating leases

2026

2025

£

Within one year

24,463

9,818

Between one and five years

79,503

-

103,966

9,818

12.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Hire purchase contracts

153,410

196,331

The hire purchase contracts are secured on the assets held under these contracts.

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

K Franklin

Balance outstanding at start of year

488

(27,046

)

Amounts advanced

161,358

100,045

Amounts repaid

(146,069

)

(72,511

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

15,777

488

J H Smale

Balance outstanding at start of year

(1,304

)

(9,783

)

Amounts advanced

95,842

124,402

Amounts repaid

(94,442

)

(115,923

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

96

(1,304

)

The above loans are unsecured, repayable on demand and where applicable, interest has been charged at the HMRC approved rate.