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REGISTERED NUMBER: SC553959 (Scotland)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

ARC CONSTRUCTION CONTRACTS LIMITED

ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

ARC CONSTRUCTION CONTRACTS LIMITED

COMPANY INFORMATION
for the Year Ended 31 January 2024







DIRECTORS: R McAuley
J McAuley





SECRETARY: J McAuley





REGISTERED OFFICE: 13 Caledonian Avenue
Stonehouse
Lanarkshire
ML9 3EP





REGISTERED NUMBER: SC553959 (Scotland)





ACCOUNTANTS: G. Ingram and Company Limited
Ardoch House
Lesmahagow
South Lanarkshire
ML11 0HJ

ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)

BALANCE SHEET
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,176 7,725

CURRENT ASSETS
Debtors 5 47,546 102,084
Cash at bank and in hand 6,089 2,506
53,635 104,590
CREDITORS
Amounts falling due within one year 6 17,608 39,755
NET CURRENT ASSETS 36,027 64,835
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,203

72,560

CREDITORS
Amounts falling due after more than one
year

7

30,891

31,131
NET ASSETS 21,312 41,429

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,212 41,329
SHAREHOLDERS' FUNDS 21,312 41,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)

BALANCE SHEET - continued
31 January 2024


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 Board of Directors and authorised for issue on 26 January 2025 and were signed on its behalf by:





R McAuley - Director


ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

ARC Construction Contracts Limited is a private company, limited by shares , registered in Scotland. 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2023 2,620 10,995 13,615
Additions - 12,495 12,495
At 31 January 2024 2,620 23,490 26,110
DEPRECIATION
At 1 February 2023 1,932 3,958 5,890
Charge for year 138 3,906 4,044
At 31 January 2024 2,070 7,864 9,934
NET BOOK VALUE
At 31 January 2024 550 15,626 16,176
At 31 January 2023 688 7,037 7,725

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 20,854 35,195
Other debtors 26,692 66,889
47,546 102,084

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 96 2
Taxation and social security 13,858 36,721
Other creditors 3,654 3,032
17,608 39,755

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 19,000 26,600
Hire purchase contracts 11,891 4,531
30,891 31,131

ARC CONSTRUCTION CONTRACTS LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
ARC CONSTRUCTION CONTRACTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






G. Ingram and Company Limited
Ardoch House
Lesmahagow
South Lanarkshire
ML11 0HJ


Date: .............................................