REGISTERED NUMBER: 05823711 (England and Wales)

Financial Statements

for the Year Ended 31st March 2026

for

ARBOR SQUARE ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr K N McNally

Ms H Clapham

Dr N Sackett

REGISTERED OFFICE:

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

REGISTERED NUMBER:

05823711 (England and Wales)

ACCOUNTANTS:

Cheeld Wheeler & Co

Chartered Certified Accountants

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

FIXED ASSETS

Tangible assets

4

773

1,029

CURRENT ASSETS

Debtors

5

68,783

28,430

Cash at bank and in hand

221,957

220,798

290,740

249,228

CREDITORS

Amounts falling due within one year

6

94,900

60,133

NET CURRENT ASSETS

195,840

189,095

TOTAL ASSETS LESS CURRENT LIABILITIES

196,613

190,124

CAPITAL AND RESERVES

Called up share capital

7

102

102

Retained earnings

196,511

190,022

SHAREHOLDERS' FUNDS

196,613

190,124

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd October 2026 and were signed on its behalf by:

Dr K N McNally - Director

Ms H Clapham - Director

1.	STATUTORY INFORMATION

Arbor Square Associates Limited 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

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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

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

Current 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2025

and 31st March 2026

7,789

7,503

15,292

DEPRECIATION

At 1st April 2025

7,789

6,474

14,263

Charge for year

-

256

256

At 31st March 2026

7,789

6,730

14,519

NET BOOK VALUE

At 31st March 2026

-

773

773

At 31st March 2025

-

1,029

1,029

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

18,900

6,000

Amounts recoverable on contract

41,950

16,804

Other debtors

4,213

1,900

Prepayments

3,720

3,726

68,783

28,430

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,381

2,557

Corporation tax

68,944

36,956

Social security and other taxes

4,560

3,789

VAT

16,143

13,995

Other creditors

1,872

936

Accrued expenses

2,000

1,900

94,900

60,133

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

102

Ordinary

£1

102

102