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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04100886
Arks Projects Ltd
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04100886
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 853,901 183,557
853,901 183,557
CURRENT ASSETS
Debtors 6 120,100 1,394
Investments 7 1 1
Cash at bank and in hand 332,254 969,251
452,355 970,646
Creditors: Amounts Falling Due Within One Year 8 (7,001 ) (140,251 )
NET CURRENT ASSETS (LIABILITIES) 445,354 830,395
TOTAL ASSETS LESS CURRENT LIABILITIES 1,299,255 1,013,952
Creditors: Amounts Falling Due After More Than One Year 9 (351,000 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (43,437 ) -
NET ASSETS 904,818 1,013,952
CAPITAL AND RESERVES
Called up share capital 10 102 102
Profit and Loss Account 904,716 1,013,850
SHAREHOLDERS' FUNDS 904,818 1,013,952
Page 1
Page 2
For the year ending 31 March 2023 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 T Perkins
Director
27 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arks Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04100886 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Freehold No depreciation
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.5. 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: 3 (2022: 38)
3 38
Page 3
Page 4
5. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 April 2022 183,557 - 183,557
Additions 583,129 5,200 588,329
Disposals (85,232 ) - (85,232 )
Revaluation 168,547 - 168,547
As at 31 March 2023 850,001 5,200 855,201
Depreciation
As at 1 April 2022 - - -
Provided during the period - 1,300 1,300
As at 31 March 2023 - 1,300 1,300
Net Book Value
As at 31 March 2023 850,001 3,900 853,901
As at 1 April 2022 183,557 - 183,557
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,379 -
Prepayments and accrued income 2,467 -
VAT 5,205 1,394
Amounts owed by group undertaking 100,854 -
110,905 1,394
Due after more than one year
Corporation tax refund due 9,195 -
9,195 -
120,100 1,394
7. Current Asset Investments
2023 2022
£ £
Shares in subsidiaries 1 1
1 1
Page 4
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,093 3,559
Corporation tax - 133,867
Other creditors 2,032 -
Pension 4 -
Accruals and deferred income 2,826 2,825
Directors' loan accounts 1,046 -
7,001 140,251
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 351,000 -
351,000 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 102
Page 5