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Company Registration No. 01971893 (England and Wales)
Arcadia Construction Limited Unaudited accounts for the year ended 31 August 2024
Arcadia Construction Limited Unaudited accounts Contents
Page
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Arcadia Construction Limited Company Information for the year ended 31 August 2024
Director
P M Jawor
Company Number
01971893 (England and Wales)
Registered Office
6 Cedar Business Park Cedar Lane Frimley Surrey GU16 7AZ England
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Arcadia Construction Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,405 
18,279 
Current assets
Debtors
589,063 
394,685 
Cash at bank and in hand
78,389 
404,830 
667,452 
799,515 
Creditors: amounts falling due within one year
(318,630)
(523,187)
Net current assets
348,822 
276,328 
Net assets
362,227 
294,607 
Capital and reserves
Called up share capital
52 
52 
Profit and loss account
362,175 
294,555 
Shareholders' funds
362,227 
294,607 
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 May 2025 and were signed on its behalf by
P M Jawor Director Company Registration No. 01971893
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Arcadia Construction Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Arcadia Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 01971893. The registered office is 6 Cedar Business Park, Cedar Lane, Frimley, Surrey, GU16 7AZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The director has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason the director continues to adopt the going concern basis of accounting in preparing the annual financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Borrowing costs
All borrowing costs are recognised in the profit or loss in the year in which they are incurred.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Arcadia Construction Limited Notes to the Accounts for the year ended 31 August 2024
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% straight line
Computer equipment
25% straight line
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of financial statements in compliance with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting polices. In preparing these financial statements, the director has made the following judgements: Determine whether there are indicators of impairment of the company's tangible fixed assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit. Other key sources of estimation uncertainty: Tangible fixed assets (note 4) Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.
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Arcadia Construction Limited Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
19,495 
4,335 
23,830 
At 31 August 2024
19,495 
4,335 
23,830 
Depreciation
At 1 September 2023
1,218 
4,333 
5,551 
Charge for the year
4,874 
- 
4,874 
At 31 August 2024
6,092 
4,333 
10,425 
Net book value
At 31 August 2024
13,403 
2 
13,405 
At 31 August 2023
18,277 
2 
18,279 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
12,064 
- 
Trade debtors
470,853 
315,706 
Accrued income and prepayments
20,222 
49,634 
Other debtors
85,924 
29,345 
589,063 
394,685 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
19,518 
28,536 
VAT
- 
14,621 
Trade creditors
230,741 
239,820 
Taxes and social security
59,474 
58,619 
Other creditors
8,633 
4,000 
Accruals
264 
177,591 
318,630 
523,187 
7
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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