Arriving Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01864090

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,417,436		3,264,611

			3,417,436		3,264,611
CURRENT ASSETS
Stocks	5	28,500		28,500
Debtors	6	410,179		576,116
Cash at bank and in hand		545,772		136,627

		984,451		741,243
Creditors: Amounts Falling Due Within One Year	7	(840,261 )		(862,015 )

NET CURRENT ASSETS (LIABILITIES)			144,190		(120,772 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,561,626		3,143,839

Creditors: Amounts Falling Due After More Than One Year	8		(941,881 )		(684,831 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(657,085 )		(477,524 )

NET ASSETS			1,962,660		1,981,484

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			1,962,560		1,981,384

SHAREHOLDERS' FUNDS			1,962,660		1,981,484

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Arriving Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A R Woodhead

Director

27 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Arriving Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01864090 . The registered office is Paver House Dovefields, Dovefields Industrial Estate, Uttoxeter, Staffordshire, ST14 8HU.

2. Accounting Policies

2.1. 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.

2.2. 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.

2.3. 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	15% reducing balance
Motor Vehicles	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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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Arriving Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2024: 25)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 March 2024	5,653,014	534,705	6,187,719
Additions	1,202,790	42,915	1,245,705
Disposals	(1,093,812 )	-	(1,093,812 )

As at 28 February 2025	5,761,992	577,620	6,339,612

Depreciation
As at 1 March 2024	2,670,572	252,536	2,923,108
Provided during the period	483,731	71,440	555,171
Disposals	(556,103 )	-	(556,103 )

As at 28 February 2025	2,598,200	323,976	2,922,176

Net Book Value
As at 28 February 2025	3,163,792	253,644	3,417,436

As at 1 March 2024	2,982,442	282,169	3,264,611

5. Stocks

	2025	2024
	£	£
Stock	28,500	28,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	377,840	507,277
Prepayments and accrued income	1,414	-
Other debtors	30,925	1,339
Amounts owed by other participating interests	-	67,500

	410,179	576,116

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Arriving Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	652,786	604,715
Trade creditors	69,969	67,383
Other taxes and social security	25,187	70,175
VAT	19,570	-
Other creditors	41,286	119,742
Directors' loan accounts	31,463	-

	840,261	862,015

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	941,881	684,831

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	652,786	604,715
Later than one year and not later than five years	941,881	684,831

	1,594,667	1,289,546

	1,594,667	1,289,546

10. Share Capital

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

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