Arthog Holdings Ltd - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 11171374 (England and Wales)

Arthog Holdings Ltd

Unaudited Financial Statements

for the Year Ended 31 January 2023

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

C L Feldman

Registered office:

Ollerbarrow House

209-211 Ashley Road

Hale

Altrincham

WA15 9SQ

Registered number:

11171374 (England and Wales)

Accountants:

Warr & Co Limited

Chartered Accountants

Mynshull House

78 Churchgate

Stockport

Cheshire

SK1 1YJ

Fixed assets

Investments

4

9,741

81

Current assets

Debtors

5

139,133

75,396

Cash at bank

2,242

2,352

141,375

77,748

Creditors

Amounts falling due within one year

6

83,798

78,932

Net current assets/(liabilities)

57,577

(1,184

)

Total assets less current liabilities

67,318

(1,103

)

Capital and reserves

Called up share capital

100

100

Retained earnings

67,218

(1,203

)

67,318

(1,103

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 27 October 2023 and were signed by:

C L Feldman - Director

1.	Statutory information

Arthog Holdings 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.

Preparation of consolidated financial statements

The financial statements contain information about Arthog Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Investments in subsidiaries

Investments in subsidiaries, are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

Investments in subsidiaries are assessed for impairment at each reporting date. Any impairments losses or reversals of impairment losses are recognised immediately in profit or loss.

3.	Employees and directors

The average number of employees during the year was 1 (2022 - 1 ) .

4.	Fixed asset investments

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Cost

At 1 February 2022

81

-

81

Additions

-

9,660

9,660

At 31 January 2023

81

9,660

9,741

Net book value

At 31 January 2023

81

9,660

9,741

At 31 January 2022

81

-

81

5.

Debtors: amounts falling due within one year

31.1.23

31.1.22

£

£

Amounts owed by group undertakings

85,149

50,050

Other debtors

53,984

25,346

139,133

75,396

6.

Creditors: amounts falling due within one year

31.1.23

31.1.22

£

£

Amounts owed to group undertakings

66,051

77,552

Taxation and social security

15,767

-

Other creditors

1,980

1,380

83,798

78,932

7.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 January 2023 and 31 January 2022:

31.1.23

31.1.22

£

£

C L Feldman

Balance outstanding at start of year

25,346

13,780

Amounts advanced

55,110

25,878

Amounts repaid

(26,472

)

(14,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

53,984

25,346

Interest is charged at a commercial rate and the loan is repayable on demand.