2024-01-012024-12-312024-12-31false14559954ARCULUS EDA 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ARCULUS EDA LTD

Registered Number
14559954
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

ARCULUS EDA LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

HSU, Yu-Hsueh, Dr

Registered Address

20-22 Wenlock Road
London
N1 7GU

Registered Number

14559954 (England and Wales)
ARCULUS EDA LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,4741,797
1,4741,797
Current assets
Debtors71,60950,555
Cash at bank and on hand32,20238,526
103,81189,081
Creditors amounts falling due within one year4(2,361)(1,282)
Net current assets (liabilities)101,45087,799
Total assets less current liabilities102,92489,596
Net assets102,92489,596
Capital and reserves
Called up share capital105,000150,000
Share premium95,000-
Profit and loss account(97,076)(60,404)
Shareholders' funds102,92489,596
The financial statements were approved and authorised for issue by the Director on 11 April 2025, and are signed on its behalf by:
HSU, Yu-Hsueh, Dr
Director
Registered Company No. 14559954
ARCULUS EDA LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 105, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment18
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 242,1922,192
At 31 December 242,1922,192
Depreciation and impairment
At 01 January 24395395
Charge for year323323
At 31 December 24718718
Net book value
At 31 December 241,4741,474
At 31 December 231,7971,797
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables495-
Other creditors1,0661,282
Accrued liabilities and deferred income800-
Total2,3611,282
Other Creditors is made of Director's loan.
5.Share capital
1,000,000 A Ordinary of £0.10 each 50,000 B Ordinary of £0.10 each