Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-212023-09-01falsefalsefalseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14312163 2023-09-01 2024-08-31 14312163 2022-08-23 2023-08-31 14312163 2024-08-31 14312163 2023-08-31 14312163 c:Director2 2023-09-01 2024-08-31 14312163 d:CurrentFinancialInstruments 2024-08-31 14312163 d:CurrentFinancialInstruments 2023-08-31 14312163 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 14312163 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 14312163 d:ShareCapital 2024-08-31 14312163 d:ShareCapital 2023-08-31 14312163 c:OrdinaryShareClass1 2023-09-01 2024-08-31 14312163 c:OrdinaryShareClass1 2024-08-31 14312163 c:OrdinaryShareClass1 2023-08-31 14312163 c:OrdinaryShareClass2 2023-09-01 2024-08-31 14312163 c:OrdinaryShareClass2 2024-08-31 14312163 c:OrdinaryShareClass2 2023-08-31 14312163 c:OrdinaryShareClass3 2023-09-01 2024-08-31 14312163 c:OrdinaryShareClass3 2024-08-31 14312163 c:OrdinaryShareClass3 2023-08-31 14312163 c:OrdinaryShareClass4 2023-09-01 2024-08-31 14312163 c:OrdinaryShareClass4 2024-08-31 14312163 c:OrdinaryShareClass4 2023-08-31 14312163 c:FRS102 2023-09-01 2024-08-31 14312163 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14312163 c:FullAccounts 2023-09-01 2024-08-31 14312163 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14312163 6 2023-09-01 2024-08-31 14312163 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14312163










ARCT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
ARCT LIMITED
REGISTERED NUMBER: 14312163

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Cash at bank and in hand
 6 
1,000
-

  
1,100
100

Creditors: amounts falling due within one year
 7 
(1,001)
(1)

Net current assets
  
 
 
99
 
 
99

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100


Page 1

 
ARCT LIMITED
REGISTERED NUMBER: 14312163
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T D Prince
Director

Date: 21 May 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ARCT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

ARCT Limited, a private company limited by shares, is incorporated in England and Wales. The registered office is located at Suite 11, The Sanctuary, 23 Oak Hill Grove, Surbiton, England, KT6 6DU. The company's registered number is 14312163.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in pounds sterling, the functional currency, rounded to the nearest £1.

The following principal accounting policies have been applied:

 
2.2

Going concern

Enter text here regarding going concern basis...

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
ARCT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Fixed asset investments





Interest in other participating interests

£



Cost or valuation


At 1 September 2023
1



At 31 August 2024
1




1 ordinary H share with a nominal value of £0.10 were purchased in Talent Nexus Limited. The nominal value has been rounded to the nearest £1 in the accounts.


5.


Debtors

2024
2023
£
£


Other debtors
100
100



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,000
-



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
1,001
1


Page 4

 
ARCT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



26 (2023 - 26) Ordinary A shares of £1.00 each
26
26
26 (2023 - 26) Ordinary B shares of £1.00 each
26
26
24 (2023 - 24) Ordinary C shares of £1.00 each
24
24
24 (2023 - 24) Ordinary D shares of £1.00 each
24
24

100

100


Page 5