Arrow Fresh Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12595906

ARROW FRESH LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 December 2025

ARROW FRESH LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	31 Dec 25		30 Sep 24
Note	£	£	£

FIXED ASSETS

Tangible assets	6		1,351,999	1,465,606

CURRENT ASSETS

Stocks		480,241	436,393
Debtors	7	745,213	364,079
Cash at bank and in hand		17	53
		------------	---------
		1,225,471	800,525

CREDITORS: amounts falling due within one year	8	1,312,873		1,528,449
		------------		------------
NET CURRENT LIABILITIES			87,402	727,924
			------------	------------
TOTAL ASSETS LESS CURRENT LIABILITIES			1,264,597	737,682

CREDITORS: amounts falling due after more than one year	9	360,148	350,204
		------------	---------
NET ASSETS		904,449	387,478
		------------	---------

CAPITAL AND RESERVES

Called up share capital	200	201
Share premium account	1,099,950	–
Profit and loss account	( 195,701)	387,277
	------------	---------
SHAREHOLDERS FUNDS	904,449	387,478
	------------	---------

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 period ending 31 December 2025 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 period 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 .

ARROW FRESH LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 5 October 2026 , and are signed on behalf of the board by:

D Richmond

Director

Company registration number: 12595906

ARROW FRESH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 1 OCTOBER 2024 TO 31 DECEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3-5 Brookfield Trading Estate, Brookfield Street, Leeds, LS10 1EY.

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 comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax.

Income tax

Deferred Taxation is provided using the liability method on all timing differences that have originated but not reversed at the balance sheet date.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

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

	Development costs	-	3 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently state at cost less any accumulated depreciation.

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	-	20% straight line
Fixtures and fittings	-	20% straight line
Motor vehicles	-	20% straight line
Equipment	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the period amounted to 150 (2024: 140 ).

5. INTANGIBLE ASSETS

	Development costs
	£
Cost
At 1 October 2024 and 31 December 2025	16,609
	--------
Amortisation
At 1 October 2024 and 31 December 2025	16,609
	--------
Carrying amount
At 31 December 2025	–
	--------
At 30 September 2024	–
	--------

6. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 October 2024	2,017	1,613,542	431,187	62,401	2,109,147
Additions	–	428,202	129,960	9,188	567,350
Disposals	–	( 81,842)	( 185,691)	–	( 267,533)
	-------	------------	---------	--------	------------
At 31 December 2025	2,017	1,959,902	375,456	71,589	2,408,964
	-------	------------	---------	--------	------------
Depreciation
At 1 October 2024	1,271	494,276	119,863	28,131	643,541
Charge for the period	201	389,039	96,105	12,948	498,293
Disposals	–	–	( 84,869)	–	( 84,869)
	-------	------------	---------	--------	------------
At 31 December 2025	1,472	883,315	131,099	41,079	1,056,965
	-------	------------	---------	--------	------------
Carrying amount
At 31 December 2025	545	1,076,587	244,357	30,510	1,351,999
	-------	------------	---------	--------	------------
At 30 September 2024	746	1,119,266	311,324	34,270	1,465,606
	-------	------------	---------	--------	------------

7. DEBTORS

	31 Dec 25	30 Sep 24
	£	£
Trade debtors	172,512	61,797
Other debtors	572,701	302,282
	---------	---------
	745,213	364,079
	---------	---------

8. CREDITORS: amounts falling due within one year

	31 Dec 25	30 Sep 24
	£	£
Bank loans and overdrafts	361,360	577,963
Trade creditors	753,981	801,349
Social security and other taxes	108,575	57,721
Other creditors	88,957	91,416
	------------	------------
	1,312,873	1,528,449
	------------	------------

9. CREDITORS: amounts falling due after more than one year

	31 Dec 25	30 Sep 24
	£	£
Bank loans and overdrafts	360,148	311,704
Other creditors	–	38,500
	---------	---------
	360,148	350,204
	---------	---------