ARROW TOOLS (UK) LIMITED

Company Registration Number:
02685705 (England and Wales)

Unaudited abridged accounts for the year ended 28 February 2026

Period of accounts

Start date: 01 March 2025

End date: 28 February 2026

ARROW TOOLS (UK) LIMITED

Contents of the Financial Statements

for the Period Ended 28 February 2026

Balance sheet
Notes

ARROW TOOLS (UK) LIMITED

Balance sheet

As at 28 February 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 2,485 92,251
Total fixed assets: 2,485 92,251
Current assets
Stocks: 25,834 34,484
Debtors:   101,204 251,915
Cash at bank and in hand: 234,703 391,931
Total current assets: 361,741 678,330
Creditors: amounts falling due within one year:   (53,568) (232,546)
Net current assets (liabilities): 308,173 445,784
Total assets less current liabilities: 310,658 538,035
Provision for liabilities: (621) (23,063)
Total net assets (liabilities): 310,037 514,972
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 310,035 514,970
Shareholders funds: 310,037 514,972

The notes form part of these financial statements

ARROW TOOLS (UK) LIMITED

Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 July 2026
and signed on behalf of the board by:

Name: CLIVE RICHARD NAGLE
Status: Director

The notes form part of these financial statements

ARROW TOOLS (UK) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the value of goods and services, less returns and discounts, invoiced to customers during the year and excludes value added tax.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided so as to write off the cost of fixed assets equally over their estimated useful lives, the annual rates of depreciation being as follows: Heavy plant & machinery 20% on cost; Motor vehicles 25% on cost; Office equipment 20% on cost.

Valuation and information policy

Stock is valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow-moving items. Cost is actual invoice price.

Other accounting policies

Provision is made at current rates for taxation deferred in respect of all material timing differences except to the extent that, in the opinion of the directors, there is reasonable probability that the liability will not arise in the foreseeable future.

ARROW TOOLS (UK) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2026

2. Employees

2026 2025
Average number of employees during the period 16 22

ARROW TOOLS (UK) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2026

3. Tangible Assets

Total
Cost £
At 01 March 2025 481,210
Disposals (268,506)
At 28 February 2026 212,704
Depreciation
At 01 March 2025 388,959
Charge for year 47,298
On disposals (226,038)
At 28 February 2026 210,219
Net book value
At 28 February 2026 2,485
At 28 February 2025 92,251