ARTHUR_POLLARD_LIMITED_05_Apr_2026_companies_house_set_of

ARTHUR POLLARD LIMITED

Report to the board of directors on the preparation of the unaudited statutory financial statements of ARTHUR POLLARD LIMITED

Year ended

5 April 2026

As described on the statement of financial position, the Board of Directors of

ARTHUR POLLARD LIMITED

are responsible for the preparation of the

financial statements

for the year ended

5 April 2026

, which comprise the income statement, statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the Board of Directors of ARTHUR POLLARD LIMITED in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the Board of Directors the financial statements that we have been engaged to compile, to report to the Board of Directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s Board of Directors for our work or for this report.

You have acknowledged on the Balance Sheet dated 5th April 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Chesterton House Accounting services LLP

trading as Holyland & Co

Date:

30 September 2026

ARTHUR POLLARD LIMITED

Statement of Financial Position

5 April 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	1,095,264		474,726
Current assets
Stocks		277,391		81,919
Debtors	6	1,522,316		1,923,264
Cash at bank and in hand		2,521,152		2,897,141
		4,320,859		4,902,324
Creditors: amounts falling due within one year	7	(2,261,840	)	(2,478,913	)
Net current assets		2,059,019		2,423,411
Total assets less current liabilities		3,154,283		2,898,137
Creditors: amounts falling due after more than one year	8	(10,853	)	(11,479	)
Provisions for liabilities		(91,013	)	(94,855	)
Net assets		3,052,417		2,791,803
Capital and reserves
Called up share capital		1,650		1,650
Profit and loss account		3,050,767		2,790,153
Shareholders funds		3,052,417		2,791,803

For the year ending

5 April 2026

, 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 financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

financial statements

have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.

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

These

financial statements

were approved by the board of directors and authorised for issue on

30 September 2026

, and are signed on behalf of the board by:

Mr. D Pollard

Director

Company registration number:

00553594

ARTHUR POLLARD LIMITED

Notes to the Financial Statements

Year ended

5 April 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office and principal place of business is

38 Churchill Way

Fleckney

Leicester

Leicestershire

LE8 8UD

, .

2 Statement of compliance

These

financial statements

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

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, and are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.

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

Land and buildings	2% Straight line
Plant and machinery	33% Reducing balance
Fixtures, fittings and equipment	10% Reducing balance
Motor vehicles	25% Straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks and work in progress

Stock and work in progress are valued at the lower of cost and net realisable value. In respect of work in progress, cost includes direct labour and an appropriate proportion of production overheads based on normal levels of activity. Where contracts extend beyond the accounting date, work in progress represents the un-invoiced element of work undertaken calculated from costs actually incurred during the year; adjusted for attributable profits and foreseeable losses based on the proportion of the contract value completed at the accounting date. In the opinion of the directors, this policy allows the financial statements to reflect a fair assessment of the company's activities actually undertaken during the year, rather than simply recording the results based on the contracts completed at the end of the financial year.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expenses in the period in which the liability to transfer economic benefit arises.

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.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

20.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.		Total
	£	£		£
Cost
At 6 April 2025	291,429	606,191		897,620
Additions	610,696	125,070		735,766
Disposals	-	(18,217	)	(18,217	)
At 5 April 2026	902,125	713,044		1,615,169
Depreciation
At 6 April 2025	99,891	323,003		422,894
Charge	4,829	109,164		113,993
Disposals	-	(16,982	)	(16,982	)
At 5 April 2026	104,720	415,185		519,905
Carrying amount
At 5 April 2026	797,405	297,859		1,095,264
At 5 April 2025	191,538	283,188		474,726

Included in land and buildings is an amount of £100,000 for the cost of land that is not subject to depreciation (31st March 2025 : £50,000).

6 Debtors

	2026	2025
	£	£
Trade debtors	1,471,681	1,873,596
Other debtors	50,635	49,668
	1,522,316	1,923,264

The debtors above include the following amounts falling due after more than one year:

	2026		2025
	£		£
Trade debtors	82,386		75,942

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,131,832	1,134,519
Taxation and social security	455,418	533,782
Other creditors	674,590	810,612
	2,261,840	2,478,913

8 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Trade creditors	10,853		11,479

9 Deferred taxation

The deferred tax account consists of the tax effect of timing differences in respect of :

Accelerated capital allowances £68,884 (2025: £70,797)

Retentions carried forward £22,129 (2025: £24,058)

10 Share capital

Ordinary shares shares of £ 1.00 each : 1,650 (2025: 1,650)

11 Controlling party

The company is under the control of the directors and shareholders.