REGISTERED NUMBER: 06480812 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 January 2026

for

David Arnold Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D G Arnold

L Arnold

REGISTERED OFFICE:

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

REGISTERED NUMBER:

06480812 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,125

14,632

1,125

14,632

CURRENT ASSETS

Debtors

6

3,519

23,427

Cash at bank

4,262

3,233

7,781

26,660

CREDITORS

Amounts falling due within one year

7

8,693

40,874

NET CURRENT LIABILITIES

(912

)

(14,214

)

TOTAL ASSETS LESS CURRENT LIABILITIES

213

418

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

113

318

SHAREHOLDERS' FUNDS

213

418

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 28 October 2026 and were signed on its behalf by:

D G Arnold - Director

1.	STATUTORY INFORMATION

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable and is recognised as services are provided. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen 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.

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

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

73,600

AMORTISATION

At 1 February 2025

and 31 January 2026

73,600

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

5,807

23,147

30,300

1,781

61,035

Disposals

(5,807

)

-

-

-

(5,807

)

At 31 January 2026

-

23,147

30,300

1,781

55,228

DEPRECIATION

At 1 February 2025

-

23,147

22,975

281

46,403

Charge for year

-

-

7,325

375

7,700

At 31 January 2026

-

23,147

30,300

656

54,103

NET BOOK VALUE

At 31 January 2026

-

-

-

1,125

1,125

At 31 January 2025

5,807

-

7,325

1,500

14,632

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Directors' current accounts

-

23,427

Tax

3,519

-

3,519

23,427

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

20,389

Trade creditors

2,062

2,452

Corporation tax

4,456

16,581

Other creditors

49

52

Directors' current accounts

726

-

Accrued expenses

1,400

1,400

8,693

40,874

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 February 2025

318

Profit for the year

10,295

Dividends

(10,500

)

At 31 January 2026

113

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

D G Arnold

Balance outstanding at start of year

23,427

16,184

Amounts advanced

-

7,243

Amounts repaid

(23,427

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

23,427

The above balance is unsecured, interest free and repayable on demand.