Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 06687328 Mr Peter D'Arcy Mr Scott Thake iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06687328 2023-09-30 06687328 2024-09-30 06687328 2023-10-01 2024-09-30 06687328 frs-core:CurrentFinancialInstruments 2024-09-30 06687328 frs-core:Non-currentFinancialInstruments 2024-09-30 06687328 frs-core:BetweenOneFiveYears 2024-09-30 06687328 frs-core:ComputerEquipment 2024-09-30 06687328 frs-core:ComputerEquipment 2023-10-01 2024-09-30 06687328 frs-core:ComputerEquipment 2023-09-30 06687328 frs-core:FurnitureFittings 2024-09-30 06687328 frs-core:FurnitureFittings 2023-10-01 2024-09-30 06687328 frs-core:FurnitureFittings 2023-09-30 06687328 frs-core:MotorVehicles 2024-09-30 06687328 frs-core:MotorVehicles 2023-10-01 2024-09-30 06687328 frs-core:MotorVehicles 2023-09-30 06687328 frs-core:PlantMachinery 2024-09-30 06687328 frs-core:PlantMachinery 2023-10-01 2024-09-30 06687328 frs-core:PlantMachinery 2023-09-30 06687328 frs-core:WithinOneYear 2024-09-30 06687328 frs-core:ShareCapital 2024-09-30 06687328 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06687328 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06687328 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 06687328 frs-bus:SmallEntities 2023-10-01 2024-09-30 06687328 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06687328 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06687328 frs-bus:Director1 2023-10-01 2024-09-30 06687328 frs-bus:Director2 2023-10-01 2024-09-30 06687328 frs-countries:EnglandWales 2023-10-01 2024-09-30 06687328 2022-09-30 06687328 2023-09-30 06687328 2022-10-01 2023-09-30 06687328 frs-core:CurrentFinancialInstruments 2023-09-30 06687328 frs-core:Non-currentFinancialInstruments 2023-09-30 06687328 frs-core:BetweenOneFiveYears 2023-09-30 06687328 frs-core:WithinOneYear 2023-09-30 06687328 frs-core:ShareCapital 2023-09-30 06687328 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 06687328
Arc Firepro Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06687328
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64,911 35,745
64,911 35,745
CURRENT ASSETS
Stocks 5 - 72,204
Debtors 6 281,669 240,772
Cash at bank and in hand 98,288 17,099
379,957 330,075
Creditors: Amounts Falling Due Within One Year 7 (61,221 ) (102,526 )
NET CURRENT ASSETS (LIABILITIES) 318,736 227,549
TOTAL ASSETS LESS CURRENT LIABILITIES 383,647 263,294
Creditors: Amounts Falling Due After More Than One Year 8 (33,562 ) (12,433 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,761 ) (7,324 )
NET ASSETS 335,324 243,537
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 335,322 243,535
SHAREHOLDERS' FUNDS 335,324 243,537
Page 1
Page 2
For the year ending 30 September 2024 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 Peter D'Arcy
Director
16/01/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arc Firepro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06687328 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 25% WDV
Motor Vehicles 25% WDV
Fixtures & Fittings 25% WDV
Computer Equipment 25% SL
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 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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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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 250 85,096 6,400 12,941 104,687
Additions - 51,235 - - 51,235
As at 30 September 2024 250 136,331 6,400 12,941 155,922
Depreciation
As at 1 October 2023 62 50,711 5,708 12,461 68,942
Provided during the period 47 21,406 173 443 22,069
As at 30 September 2024 109 72,117 5,881 12,904 91,011
Net Book Value
As at 30 September 2024 141 64,214 519 37 64,911
As at 1 October 2023 188 34,385 692 480 35,745
5. Stocks
2024 2023
£ £
Work in progress - 72,204
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 62,432 57,010
Other debtors 178,923 143,448
241,355 200,458
Due after more than one year
Other debtors 40,314 40,314
281,669 240,772
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,935 6,565
Trade creditors 4,788 24,312
Amounts owed to participating interests - 33,073
Other creditors 12,200 2,481
Taxation and social security 22,298 36,095
61,221 102,526
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 33,562 12,433
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 21,935 6,565
Later than one year and not later than five years 33,562 12,433
55,497 18,998
55,497 18,998
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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11. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mr S Thanke totalling £120,519 (2023 - £119,450), no interest is to be charged.
Included in the Other Debtors is an amount owed from the company director Mr P D'Arcy totalling £4,961 (2023 - £39 Creditor), no interest is to be charged.
Included in the Other Debtors is an amount owed from Arc Construction Ltd totalling £37,477 (2023 - £33,073 Creditor), for which Mr P D'Arcy is a director. No interest is to be charged and no repayment terms have been agreed.
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