REGISTERED NUMBER: 12334484 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

ARUN CAPITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Kumarasamy Sivabalan

Mrs Vijithra Sivabalan

Mr Arunan Sivabalan

REGISTERED OFFICE:

Bridge House,

9-13 Holbrook Lane

Coventry

CV6 4AD

REGISTERED NUMBER:

12334484 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

160,750

160,750

Property, plant and equipment

5

348,042

370,546

508,792

531,296

CURRENT ASSETS

Inventories

265,375

306,796

Debtors

6

2,407,267

1,584,593

Cash at bank and in hand

806,522

794,418

3,479,164

2,685,807

CREDITORS

Amounts falling due within one year

7

1,284,242

933,902

NET CURRENT ASSETS

2,194,922

1,751,905

TOTAL ASSETS LESS CURRENT LIABILITIES

2,703,714

2,283,201

CREDITORS

Amounts falling due after more than one year

8

433,248

462,237

NET ASSETS

2,270,466

1,820,964

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

2,270,366

1,820,864

SHAREHOLDERS' FUNDS

2,270,466

1,820,964

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

Mr Kumarasamy Sivabalan - Director

1.	STATUTORY INFORMATION

ARUN CAPITAL LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2025 - 33 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

145,750

15,000

160,750

NET BOOK VALUE

At 31 March 2026

145,750

15,000

160,750

At 31 March 2025

145,750

15,000

160,750

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2025

605,025

Additions

45,188

At 31 March 2026

650,213

DEPRECIATION

At 1 April 2025

234,479

Charge for year

67,692

At 31 March 2026

302,171

NET BOOK VALUE

At 31 March 2026

348,042

At 31 March 2025

370,546

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,400,317

1,577,643

Other debtors

6,950

6,950

2,407,267

1,584,593

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

791,339

651,678

Taxation and social security

320,128

221,318

Other creditors

172,775

60,906

1,284,242

933,902

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

433,248

462,237

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The company paid Rent of £96,000 (2025 : £72,000) to Mr. Sivabalan , being Director of company for use of Property - 111 Ashingdon Road, Rochford, Essex, SS4 1RF.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

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 information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

20 October 2026