Arbuthnot Yon C&I Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15819836

Arbuthnot Yon C&I Limited

Filleted Unaudited Financial Statements

31 March 2026

Arbuthnot Yon C&I Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Arbuthnot Yon C&I Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		1,127		–

Current assets

Debtors	6	25,612	47,326
Cash at bank and in hand		192,255	164,607
		---------	---------
		217,867	211,933

Creditors: amounts falling due within one year	7	61,290		139,918
		---------		---------
Net current assets			156,577		72,015
			---------		--------
Total assets less current liabilities			157,704		72,015
			---------		--------
Net assets			157,704		72,015
			---------		--------

Capital and reserves

Called up share capital	8	100	1
Profit and loss account		157,604	72,014
		---------	--------
Shareholders funds		157,704	72,015
		---------	--------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Arbuthnot Yon C&I Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 29 September 2026 , and are signed on behalf of the board by:

Mrs V Moore
Director

Company registration number: 15819836

Arbuthnot Yon C&I Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.

2. Statement of compliance

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

Revenue recognition

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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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	-	25% straight line
Equipment	-	25% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 3 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 April 2025	–	–	–
Additions	952	946	1,898
	----	----	-------
At 31 March 2026	952	946	1,898
	----	----	-------
Depreciation
At 1 April 2025	–	–	–
Charge for the year	539	232	771
	----	----	-------
At 31 March 2026	539	232	771
	----	----	-------
Carrying amount
At 31 March 2026	413	714	1,127
	----	----	-------
At 31 March 2025	–	–	–
	----	----	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	16,200	40,716
Amounts owed by related undertakings	386	–
Prepayments and accrued income	3,526	6,610
Other debtors	5,500	–
	--------	--------
	25,612	47,326
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	981	2,897
Amounts owed to related undertakings	–	88,680
Accruals and deferred income	1,991	1,600
Corporation tax	37,569	22,635
Social security and other taxes	7,816	22,949
Director loan accounts	11,405	549
Other creditors	1,528	608
	--------	---------
	61,290	139,918
	--------	---------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary A shares of £ 1 each	85	85	1	1
Ordinary B shares of £ 1 each	5	5	–	–
Ordinary C shares of £ 1 each	5	5	–	–
Ordinary D shares of £ 1 each	5	5	–	–
	----	----	----	----
	100	100	1	1
	----	----	----	----

During the year 84 ordinary A shares, 5 ordinary B shares, 5 ordinary C shares and 5 ordinary D shares were issued and paid for at a par value of £1 each.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	5,280	–
Later than 1 year and not later than 5 years	5,720	–
	--------	----
	11,000	–
	--------	----

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Other related undertakings	2,104	5,500	386	( 88,680)
Directors loan account	–	–	( 11,405)	( 549)
	-------	-------	--------	--------