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Company Registration No. SC433574 (Scotland)
ARC SYSTEMS (SCOTLAND) LIMITED Unaudited accounts for the year ended 31 August 2024
ARC SYSTEMS (SCOTLAND) LIMITED Unaudited accounts Contents
Page
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ARC SYSTEMS (SCOTLAND) LIMITED Company Information for the year ended 31 August 2024
Director
James Joseph Bain Affleck
Company Number
SC433574 (Scotland)
Registered Office
4th Floor 176 Bath Street Glasgow G2 4HG Scotland
Accountants
TaxKings (West) Ltd 58 Portland Street Kilmarnock KA11JG
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ARC SYSTEMS (SCOTLAND) LIMITED Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
871 
4,212 
Current assets
Debtors
14,617 
13,232 
Cash at bank and in hand
5,670 
3,939 
20,287 
17,171 
Creditors: amounts falling due within one year
11,581 
12,306 
Net current assets
31,868 
29,477 
Total assets less current liabilities
32,739 
33,689 
Creditors: amounts falling due after more than one year
(32,738)
(33,688)
Net assets
1 
1 
Capital and reserves
Called up share capital
1 
1 
Shareholders' funds
1 
1 
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 29 May 2025 and were signed on its behalf by
James Joseph Bain Affleck Director Company Registration No. SC433574
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ARC SYSTEMS (SCOTLAND) LIMITED Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
ARC SYSTEMS (SCOTLAND) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC433574. The registered office is 4th Floor, 176 Bath Street, Glasgow, G2 4HG, Scotland.
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.
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:
Plant & machinery
33% on cost
Motor vehicles
20% on cost
Computer equipment
33% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
- 
7,990 
888 
8,878 
Additions
458 
- 
849 
1,307 
Disposals
- 
(7,990)
(888)
(8,878)
At 31 August 2024
458 
- 
849 
1,307 
Depreciation
At 1 September 2023
- 
4,187 
479 
4,666 
Charge for the year
153 
1,598 
488 
2,239 
On disposals
- 
(5,785)
(684)
(6,469)
At 31 August 2024
153 
- 
283 
436 
Net book value
At 31 August 2024
305 
- 
566 
871 
At 31 August 2023
- 
3,803 
409 
4,212 
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ARC SYSTEMS (SCOTLAND) LIMITED Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
14,617 
13,232 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,700 
5,700 
VAT
51,733 
51,350 
Taxes and social security
(27,249)
(19,173)
Other creditors
4,350 
5,076 
Loans from directors
(46,115)
(56,663)
Accruals
- 
1,404 
(11,581)
(12,306)
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
32,738 
33,688 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
James Joseph Bain Affleck
Loan
56,663 
- 
10,548 
46,115 
56,663 
- 
10,548 
46,115 
9
Average number of employees
During the year the average number of employees was 1 (2023: 0).
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