ARUBUS LIMITED


Director	Bonnie Connolly


Registered Address	The Old Smithy Stocktons Courtyard
	Overbury
	Tewkesbury
	GL20 7NT


Registered Number	11228819 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		100,000		100,000
Tangible assets	4		6,427		6,193
			106,427		106,193
Current assets
Stocks		5,300		5,100
Debtors		11,606		13,884
Cash at bank and on hand		26,171		22,652
		43,077		41,636
Creditors amounts falling due within one year		(26,283)		(29,613)
Net current assets (liabilities)			16,794		12,023
Total assets less current liabilities			123,221		118,216
Net assets			123,221		118,216
Capital and reserves
Called up share capital			100		100
Share premium			100,000		100,000
Profit and loss account			23,121		18,116
Shareholders' funds			123,221		118,216

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 1 October 2026, and are signed on its behalf by:

Bonnie Connolly
Director
Registered Company No. 11228819

ARUBUS LIMITED

Notes to the Financial Statements
for the year ended 31 March 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Intangible assets
	Goodwill is valued at cost and reviewed each year.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	20

	Stocks and work in progress
	Work in progress is valued at cost.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		5

3.	Intangible assets

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	20,235
	Additions	1,590
	At 31 March 26	21,825
	Depreciation and impairment
	At 01 April 25	14,042
	Charge for year	1,356
	At 31 March 26	15,398
	Net book value
	At 31 March 26	6,427
	At 31 March 25	6,193