A.R. Contracts Limited

	Page
Company Information	1
Directors' Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Notes to the Financial Statements	7—9

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Company No. 02723007

Directors' Report For The Year Ended 31 October 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 October 2025.

Directors

The directors who held office during the year were as follows:

Mr Paul Odger

Mr Alexander Odger

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Paul Odger

Director

29/10/2026

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A.R. Contracts Limited

Accountant's Report

For The Year Ended 31 October 2025

Accountant's Report

Report to the directors on the preparation of the unaudited statutory accounts of A.R. Contracts Limited for the year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of A.R. Contracts Limited for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the directors of A.R. Contracts Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of A.R. Contracts Limited and state those matters that we have agreed to state to the directors of A.R. Contracts Limited , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.R. Contracts Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that A.R. Contracts Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A.R. Contracts Limited . You consider that A.R. Contracts Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of A.R. Contracts Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29/10/2026

TaxAssist Accountants

476 St. Albans Road

Watford

WD24 6QU

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A.R. Contracts Limited

Profit and Loss Account

For The Year Ended 31 October 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		1,030,301	893,161
Cost of sales		(659,062 )	(545,966 )

GROSS PROFIT		371,239	347,195

Administrative expenses		(260,131 )	(190,427 )

OPERATING PROFIT		111,108	156,768
Other interest receivable and similar income		238	-
Interest payable and similar charges		(7,844 )	(25,872 )

PROFIT BEFORE TAXATION		103,502	130,896
Tax on Profit		(24,959 )	(30,778 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		78,543	100,118

The notes on pages 7 to 9 form part of these financial statements.

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A.R. Contracts Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,443		3,053

			2,443		3,053
CURRENT ASSETS
Stocks	6	160,676		184,182
Debtors	7	266,243		176,213
Cash at bank and in hand		62,241		70,210

		489,160		430,605
Creditors: Amounts Falling Due Within One Year	8	(456,756 )		(382,993 )

NET CURRENT ASSETS (LIABILITIES)			32,404		47,612

TOTAL ASSETS LESS CURRENT LIABILITIES			34,847		50,665

Creditors: Amounts Falling Due After More Than One Year	9		(34,561 )		(48,922 )

NET ASSETS			286		1,743

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			186		1,643

SHAREHOLDERS' FUNDS			286		1,743

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A.R. Contracts Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit 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.

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

On behalf of the board

Mr Paul Odger

Director

29/10/2026

The notes on pages 7 to 9 form part of these financial statements.

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A.R. Contracts Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. Revision by Replacement

The financial statements for the year ended 31 October 2025 have been revised.

These financial statements:

replace the original financial statements;
are now the statutory financial statements;
have been prepared as at the date of the original financial statements, and not as at the date of the revision and accordingly do not deal with events between those dates.

The revised accounts now publish the profit and loss account.

There are no significant amendments to the original accounts.

2. General Information

A.R. Contracts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02723007 . The registered office is 7a High Street, Barnet, EN5 5UE.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

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

3.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% RBM
Computer Equipment	20% RBM

3.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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A.R. Contracts Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

4. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	9,489	23,999	33,488

As at 31 October 2025	9,489	23,999	33,488

Depreciation
As at 1 November 2024	9,079	21,356	30,435
Provided during the period	82	528	610

As at 31 October 2025	9,161	21,884	31,045

Net Book Value
As at 31 October 2025	328	2,115	2,443

As at 1 November 2024	410	2,643	3,053

6. Stocks

	2025	2024
	£	£
Work in progress	160,676	184,182

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A.R. Contracts Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	165,918	134,756
Other debtors	100,325	41,457

	266,243	176,213

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	262,168	264,698
Bank loans and overdrafts	42,460	5,811
Other creditors	70,077	70,846
Taxation and social security	82,051	41,638

	456,756	382,993

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	34,561	48,922

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Paul Odger	485	79,992	25,728	-	53,779

The above loan is unsecured and repayable on demand.

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