Arrow Mill Management Ltd 31/12/2025 iXBRL

Company registration number: 09773133

Arrow Mill Management Ltd

Financial statements

31 December 2025

Arrow Mill Management Ltd

Contents

Directors and other information

Directors report

Independent auditor's report to the member

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Arrow Mill Management Ltd

Directors and other information


	Directors	Mr Philip Corn
		Mr Lawrence Imeson


	Secretary	L Imeson


	Company number	09773133


	Registered office	Arrow Mill
		Queensway
		Rochdale
		Lancashire
		OL11 2YW


	Business address	Arrow Mill
		Queensway
		Rochdale
		Lancashire
		OL11 2YW


	Auditor	G A Harris & Co Limited
		Brulimar House
		Jubilee Road
		Middleton
		Manchester
		M24 2LX


	Accountants	Warents Feingold & Co
		349 Bury Old Road
		Prestwich
		Manchester
		M25 1PY




	Bankers	Santander Plc
		Bootle
		Merseyside
		M30 4GB

Arrow Mill Management Ltd

Directors report

Year ended 31 December 2025

The directors present their report and the financial statements of the company for the year ended 31 December 2025.

Directors

The directors who served the company during the year were as follows:

Mr Philip Corn

Mr Lawrence Imeson

Other matters

During the year the directors made Gift Aid payments of £71,871 (2024 £46,302) to the parent company, Our Kids. These payments represent the amount of undistributed profits of the company.

Directors responsibilities statement

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 18 September 2026 and signed on behalf of the board by:

L Imeson

Secretary

Mr Lawrence Imeson

Director

Arrow Mill Management Ltd

Independent auditor's report to the member of

Arrow Mill Management Ltd

Year ended 31 December 2025

Opinion

I have audited the financial statements of Arrow Mill Management Ltd (the 'company') for the year ended 31 December 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In my opinion, the financial statements: - give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. My responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. I am independent of the company in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK, including the FRC’s Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Conclusions relating to going concern

In auditing the financial statements, I have concluded that the directors use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

My responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and my auditor’s report thereon. The directors are responsible for the other information. My opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in my report, I do not express any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I are required to report that fact. I have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In my opinion, based on the work undertaken in the course of the audit:

- the information given in the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, I have not identified material misstatements in the directors' report. I have nothing to report in respect of the following matters where the Companies Act 2006 requires me to report to you if, in my opinion: - adequate accounting records have not been kept, or returns adequate for my audit have not been received from branches not visited by me; or - the financial statements are not in agreement with the accounting records and the returns; or - certain disclosures of directors' remuneration specified by law are not made; or - I have not received all the information and explanations I require for my audit; or - the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. I design procedures in line with my responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which my procedures are capable of detecting irregularities, including fraud is detailed below: I looked at the company's documentation surrounding policies and procedures relating to fraud and compliance with laws and regulations. I also enquired of management about their own identification and assessment of the risks of irregularities. Based on this understanding, I identified and assessed the risks of material misstatement in the financial statements and designed and performed audit procedures in response to those risks.I identified the key laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, the most significant of these being Companies Act 2006. I also gained knowledge of the legal and regulatory frameworks which do not have a direct effect on the financial statements but compliance with which may by fundamental to the company's ability to operate or to avoid material penalty.Audit response to risks identifiedThe audit engagement team were made aware of the potential opportunities and incentives that may exist within the company for fraudulent activity and how and where fraud might occur or be concealed within the financial statements.Procedures included:1) Asking management if there were any actual and potential litigation and claims and any known instances of non-compliance with laws and regulations.2) Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.3) Performing detailed audit work on areas identified as being susceptible to management bias and override of controls, such as provisions, estimates and journal entries, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of bias.4) Performing analytical procedures to identify any unusual relationships that may indicate a risk of material misstatement due to fraud. As part of an audit in accordance with ISAs (UK), I exercise professional judgment and maintain professional scepticism throughout the audit. I also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If I conclude that a material uncertainty exists, we are required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

Use of my report

This report is made solely to the company's member, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My audit work has been undertaken so that I might state to the company's member those matters I am required to state to him in an auditors report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's member as a body, for my audit work, for this report, or for the opinions I have formed.

Gary Harris

G A Harris & Co Limited

Chartered Accountant and Statutory Auditor

Brulimar House

Jubilee Road

Middleton

Manchester

M24 2LX

18 September 2026

Arrow Mill Management Ltd

Statement of comprehensive income

Year ended 31 December 2025

		2025	2024
	Note	£	£


Turnover		1,031,320	1,000,030
Cost of sales		( 3,783)	( 4,766)
		_______	_______
Gross profit		1,027,537	995,264

Administrative expenses		( 1,027,635)	( 987,151)
		_______	_______
Operating (loss)/profit		( 98)	8,113

(Loss)/profit before taxation	5	( 98)	8,113

Tax on (loss)/profit		-	-
		_______	_______
(Loss)/profit for the financial year and total comprehensive income		( 98)	8,113
		_______	_______

All the activities of the company are from continuing operations.

Arrow Mill Management Ltd

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	15,635		17,078
		_______		_______
			15,635		17,078

Current assets
Stocks		71		104
Debtors	7	47,140		60,231
Cash at bank and in hand		113,378		67,948
		_______		_______
		160,589		128,283
Creditors: amounts falling due
within one year	8	( 177,422)		( 146,461)
		_______		_______
Net current liabilities			( 16,833)		( 18,178)
			_______		_______
Total assets less current liabilities			( 1,198)		( 1,100)

			_______		_______
Net liabilities			( 1,198)		( 1,100)
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			( 1,199)		( 1,101)
			_______		_______
Shareholder deficit			( 1,198)		( 1,100)
			_______		_______

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

Mr Lawrence Imeson

Director

Company registration number: 09773133

Arrow Mill Management Ltd

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	1	( 9,214)	( 9,213)

(Loss)/profit for the year		8,113	8,113
	_______	_______	_______
Total comprehensive income for the year	-	8,113	8,113

	_______	_______	_______
At 31 December 2024 and 1 January 2025	1	( 1,101)	( 1,100)

(Loss)/profit for the year		( 98)	( 98)
	_______	_______	_______
Total comprehensive income for the year	-	( 98)	( 98)

	_______	_______	_______
At 31 December 2025	1	( 1,199)	( 1,198)
	_______	_______	_______

Arrow Mill Management Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Arrow Mill, Queensway, Rochdale, Lancashire, OL11 2YW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company is in a net current liabilities position. The directors have considered the future profitability of the company and its ability to continue as a going concern, and have prepared profit and loss accounts and cash flow forecasts for the 12 months post balance sheet. Such forecasts are monitored against actual results. Based on such forecasts v actual results, the directors are satisfied that for the foreseeable future, the company can meet its working capital requirements. Consequently, the financial statements have been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

There is no corporation tax expense, as all distributable profits made by the company are transferred to the parent company, Our Kids, as gift aid payments. The amounts payable are paid to Our Kids within 9 months of the balance sheet date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	3 years straight line
Fittings fixtures and equipment	-	3 years straight line
Property improvements	-	5 years straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 10 ).

5. Loss/profit before taxation

Loss/profit before taxation is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible assets	8,388	6,931
Fees payable for the audit of the financial statements	2,500	2,500
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Property Improvements	Total
	£	£	£	£
Cost
At 1 January 2025	72,285	11,905	53,719	137,909
Additions	6,945	-	-	6,945
	_______	_______	_______	_______
At 31 December 2025	79,230	11,905	53,719	144,854
	_______	_______	_______	_______
Depreciation
At 1 January 2025	59,189	11,905	49,737	120,831
Charge for the year	6,310	-	2,078	8,388
	_______	_______	_______	_______
At 31 December 2025	65,499	11,905	51,815	129,219
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	13,731	-	1,904	15,635
	_______	_______	_______	_______
At 31 December 2024	13,096	-	3,982	17,078
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	22,712	36,662
Other debtors	24,428	23,569
	_______	_______
	47,140	60,231
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	13,091	10,181
Social security and other taxes	31,768	39,115
Other creditors	132,563	97,165
	_______	_______
	177,422	146,461
	_______	_______

9. Related party transactions

During the year, in the ordinary course of business, Arrow Mill Management Ltd , invoiced Easygift Trading Ltd £56,228 (2024 £49,157), relating to the provision of professional & accountancy services and £497,793 (2024 £303,430) relating to warehouse storage & goods handling costs. Easygift Trading Ltd is another subsidiary company of Our Kids. At the year end, Easygift Trading Limited owed Arrow Mill Management Limited £23,875 (2024 £27,619). This balance is payable under normal trade terms. Arrow Mill Management Ltd made payments of £250,000 (2024 £250,000) re rent and £71,871 (2024 £46,302) re gift aid payments to Our Kids.The undistributed profits of the Arrow Mill Management Ltd are gift aided to Our Kids Charity (the charitable holding company) within 9 months of the balance sheet date. For the year ended 31st December 2025 the provision for such donations is £71,871 (2024 £46,302). This provision is included within accruals. Monies will be paid to the Charity on completion of the audit.

10. Controlling party

The company is a trading subsidiary of Our Kids, a charity, who own 100% of the issued share capital.