Arwain Consulting Ltd - Filleted accounts

Registered number

15327516

Arwain Consulting Ltd

Unaudited Filleted Accounts

30 September 2026

Arwain Consulting Ltd
Registered number:		15327516
Balance Sheet
as at 30 September 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			2,113

Current assets
Debtors	4	2,140			662
Cash at bank and in hand		87,242			94,823
		89,382			95,485

Creditors: amounts falling due within one year	5	(2,332)			(11,196)

Net current assets			87,050			84,289

Total assets less current liabilities			87,050			86,402


Provisions for liabilities			-			(560)


Net assets			87,050			85,842

Capital and reserves
Called up share capital			100			100
Profit and loss account			86,950			85,742

Shareholders' funds			87,050			85,842

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ivor Twydell
Director
Approved by the board on 5 October 2026

Arwain Consulting Ltd
Notes to the Accounts
for the period from 1 January 2026 to 30 September 2026


1	Accounting policies

	Basis of preparation

	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Closure of Company
	The company director has resolved to cease trading on the 30th September 2026 and wind up the company. Accordingly, the company has discontinued its trading activities and does not intend to undertake any further business operations. The cessation accounts for the limited company have been prepared to the 30th September 2026. It is not therefore appropriate that the financial statements are prepared on a going concern basis.


	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer Equipment	over 3 years

	Work in Progress
	Work in Progress are works underway at the yearend but not completed. Work in Progress is valued at full contract price multiplied by the percentage of work completed.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		1


3	Tangible fixed assets
					Computer Equipment
£
	Cost
	At 1 January 2026				5,299
	Additions				225
	Disposals				(5,524)
	At 30 September 2026				-

	Depreciation
	At 1 January 2026				3,186
	On disposals				(3,186)
	At 30 September 2026				-

	Net book value
	At 30 September 2026				-
	At 31 December 2025				2,113


4	Debtors		2026		2025
£				£

	Trade debtors		-		411
	Overdrawn Directors Loan		2,140		-
	Other debtors		-		251
			2,140		662


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Income in advance		-		4,250
	Taxation and social security costs		681		4,878
	Other creditors		1,651		2,068
			2,332		11,196


6	Related party transactions

	None noted


7	Transactions with Director

	During the year Ivor Twydell used a current account with the company to record amounts due to him and amounts drawn by him. As at the 30th September 2026 the account was overdrawn by £2,139.65. This was repaid in full by Ivor personally on the 5th October 2026. The account shows an amount owing back to Ivor Twydell as director as at 31st December 2025 of £568.47 ).


8	Controlling party

	Ivor Twydell is the sole director and shareholder and is therefore the company's ultimate controlling party.


9	Other information

	Arwain Consulting Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	The Old Bank
	Beaufort Street
	Crickhowell
	Powys
	NP8 1AD