Company No: 06140657 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	499,565		409,130
		499,565		409,130
Current assets
Stocks		71,148		102,212
Debtors	4	265,554		222,896
Cash at bank and in hand		737,183		654,480
		1,073,885		979,588
Creditors: amounts falling due within one year	5	( 343,671)		( 334,136)
Net current assets		730,214		645,452
Total assets less current liabilities		1,229,779		1,054,582
Creditors: amounts falling due after more than one year	6	0		( 2,654)
Provision for liabilities		( 69,653)		( 63,715)
Net assets		1,160,126		988,213
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,160,026		988,113
Total shareholders' funds		1,160,126		988,213

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of A R Diesels Limited (registered number: 06140657) were approved and authorised for issue by the Director on 30 October 2026. They were signed on its behalf by:

Mr A E Reeves Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

A R Diesels Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Cote Farm Workshop, Kilmington, Nr Warminster, BA12 6RF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings	10 years straight line
	not depreciated
Plant and machinery etc.	15 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	9		10

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 April 2025	285,188		587,929		873,117
Additions	128,911		48,925		177,836
At 31 March 2026	414,099		636,854		1,050,953
Accumulated depreciation
At 01 April 2025	148,403		315,584		463,987
Charge for the financial year	25,233		62,168		87,401
At 31 March 2026	173,636		377,752		551,388
Net book value
At 31 March 2026	240,463		259,102		499,565
At 31 March 2025	136,785		272,345		409,130

4. Debtors

	2026		2025
	£		£
Trade debtors	265,554		222,896

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	2,649		10,440
Trade creditors	84,343		51,024
Taxation and social security	140,910		103,055
Other creditors	115,769		169,617
	343,671		334,136

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		2,654

There are no amounts included above in respect of which any security has been given by the small entity.

7. Related party transactions

Transactions with the entity's director

Included within other creditors as at 31 March 2026 is £102,879 (2024 - £124,402) which is owed to Mr A Reeves, the director of the company.