REGISTERED NUMBER: 10665780 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

GARETH J ARNOLD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J A Arnold

REGISTERED OFFICE:

2 Willow Drive

Bury

BL9 8NT

REGISTERED NUMBER:

10665780 (England and Wales)

ACCOUNTANTS:

Strathmore Accountants Limited

3rd Floor, Ivy Mill,

Crown Street,

Failsworth

Manchester

M35 9BG

FIXED ASSETS

Tangible assets

4

1,166

-

Investment property

5

460,000

579,000

461,166

579,000

CURRENT ASSETS

Debtors

6

-

790

Cash at bank

655,145

646,411

655,145

647,201

CREDITORS

Amounts falling due within one year

7

(18,219

)

(137,533

)

NET CURRENT ASSETS

636,926

509,668

TOTAL ASSETS LESS CURRENT LIABILITIES

1,098,092

1,088,668

PROVISIONS FOR LIABILITIES

(27,000

)

(24,250

)

NET ASSETS

1,071,092

1,064,418

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

523,192

523,192

Non-distributable reserve

8

81,000

72,750

Retained earnings

466,700

468,276

1,071,092

1,064,418

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 director acknowledges her 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 director and authorised for issue on 21 October 2026 and were signed by:

Mrs J A Arnold - Director

1.	STATUTORY INFORMATION

Gareth J 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 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 have been enacted or substantively enacted by the balance sheet date.

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.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,555

At 31 March 2026

1,555

DEPRECIATION

Charge for year

389

At 31 March 2026

389

NET BOOK VALUE

At 31 March 2026

1,166

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

579,000

Disposals

(119,000

)

At 31 March 2026

460,000

NET BOOK VALUE

At 31 March 2026

460,000

At 31 March 2025

579,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

460,000

If Investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

352,000

482,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

790

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

4,112

67,009

Other creditors

14,107

70,524

18,219

137,533

8.

RESERVES

Non-distributable

reserve

£

At 1 April 2025

72,750

Disposals

8,250

At 31 March 2026

81,000