Arraquip Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10375243

Arraquip Holdings Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Arraquip Holdings Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	4	873,831	888,331
Investments	5	996,750	996,750
		------------	------------
		1,870,581	1,885,081

Current assets

Debtors	6	6,753	100
Cash at bank and in hand		8,044	10,902
		--------	--------
		14,797	11,002

Creditors: amounts falling due within one year	7	673,301		500,078
		---------		---------
Net current liabilities			658,504	489,076
			------------	------------
Total assets less current liabilities			1,212,077	1,396,005

Creditors: amounts falling due after more than one year	8	434,545	523,101
		------------	------------
Net assets		777,532	872,904
		------------	------------

Arraquip Holdings Limited

Statement of Financial Position (continued)

31 March 2026

	2026		2025
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	777,432	872,804
	---------	---------
Shareholders funds	777,532	872,904
	---------	---------

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 income statement 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.

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 were approved by the board of directors and authorised for issue on 12 October 2026 , and are signed on behalf of the board by:

C P Gilbert
Director

Company registration number: 10375243

Arraquip Holdings 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 Withambrook Industrial Estate, Londonthorpe Road, Grantham, NG31 9ST.

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.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

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

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:

	Freehold property	-	2% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investment income is recorded when it is received.

Financial instruments

The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

4. Tangible assets

	Land and buildings
	£
Cost
At 1 April 2025 and 31 March 2026	946,331
	---------
Depreciation
At 1 April 2025	58,000
Charge for the year	14,500
	---------
At 31 March 2026	72,500
	---------
Carrying amount
At 31 March 2026	873,831
	---------
At 31 March 2025	888,331
	---------

5. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2025 and 31 March 2026	996,750
	---------
Impairment
At 1 April 2025 and 31 March 2026	–
	---------

Carrying amount
At 31 March 2026	996,750
	---------
At 31 March 2025	996,750
	---------

Subsidiaries, associates and other investments

	Class of share	Percentage of shares held
Subsidiary undertakings
Arraquip Limited	Ordinary	100

6. Debtors

	2026	2025
	£	£
Other debtors	6,753	100
	-------	----

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	26,391	12,079
Amounts owed to group undertakings and undertakings in which the company has a participating interest	644,740	470,934
Social security and other taxes	805	15,765
Other creditors	1,365	1,300
	---------	---------
	673,301	500,078
	---------	---------

Bank loans and overdrafts are secured on the assets to which they relate.

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	427,892	466,851
Other creditors	6,653	56,250
	---------	---------
	434,545	523,101
	---------	---------

Bank loans and overdrafts are secured on the assets to which they relate.

9. Directors' advances, credits and guarantees

A Director has withdrawn £6,653 from the company in the year. The balance remains outstanding at the year end. No interest has been charged. The loan is repayable on demand.