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REGISTERED NUMBER: 11530230 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Arc Environmental Holdings Limited

Arc Environmental Holdings Limited (Registered number: 11530230)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Arc Environmental Holdings Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: J Ditchburn
D McGrath





SECRETARY: D McGrath





REGISTERED OFFICE: Solum House
Unit 1 Elliott Court
St John's Road
Meadowfield
Co Durham
DH7 8PN





REGISTERED NUMBER: 11530230 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Kepier House
Belmont Business Park
DURHAM
DH1 1TW

Arc Environmental Holdings Limited (Registered number: 11530230)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2,574,564 2,574,564

CURRENT ASSETS
Debtors 5 104,320 40,083
Cash at bank 2,951 2,369
107,271 42,452
CREDITORS
Amounts falling due within one year 6 96,950 242,021
NET CURRENT ASSETS/(LIABILITIES) 10,321 (199,569 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,584,885

2,374,995

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 2,584,785 2,374,895
SHAREHOLDERS' FUNDS 2,584,885 2,374,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2024 and were signed on its behalf by:





D McGrath - Director


Arc Environmental Holdings Limited (Registered number: 11530230)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Arc Environmental Holdings 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.

There were no material departures from the standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.

Preparation of consolidated financial statements
The financial statements contain information about Arc Environmental Holdings Limited 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.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Investments and subsidiaries
Investment in subsidiary undertakings are recognised at cost less impairment.

3. EMPLOYEES AND DIRECTORS

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

Arc Environmental Holdings Limited (Registered number: 11530230)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. FIXED ASSET INVESTMENTS
Investment
in
subsidiaries
£   
COST
At 1 October 2022
and 30 September 2023 2,574,564
NET BOOK VALUE
At 30 September 2023 2,574,564
At 30 September 2022 2,574,564

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 103,570 39,333
Other debtors 750 750
104,320 40,083

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 62,494
Directors' current accounts 96,950 179,527
96,950 242,021

7. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans - 62,494

The bank loan is secured via fixed and floating charge over all the assets of the company.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:
Nominal
value:


2023


2022
£ £
25 Ordinary A £1 25 25
25 Ordinary B £1 25 25
25 Ordinary C £1 25 25
25 Ordinary D £1 25 25
100 100

Arc Environmental Holdings Limited (Registered number: 11530230)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group or those conducted at market rate.

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.


2023 2022
£ £


Amounts due (from)/to directors


96,950


179,527
No interest was charged.