Registration number: 10561953

Arras Holdings Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Arras Holdings Limited

(Registration number: 10561953)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investments	4	1	1
Current assets
Debtors	5	77,140	71,069
Cash at bank and in hand		140	348
		77,280	71,417
Creditors: Amounts falling due within one year	6	(46,950)	(40,879)
Net current assets		30,330	30,538
Net assets		30,331	30,539
Capital and reserves
Called up share capital		1	1
Retained earnings		30,330	30,538
Shareholders' funds		30,331	30,539

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

......................................... C G Kendall Director

......................................... W M Kendall Director

Arras Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Arras Farm
Sancton
York
YO43 4RN

These financial statements were authorised for issue by the Board on 18 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Group accounts not prepared

The company is exempt from the obligation to prepare and deliver group accounts because it is a small group..

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 2).

Arras Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Investments

	2025 £	2024 £
Investments in subsidiaries	1	1