REGISTERED NUMBER: 09686554 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Arch Utility Services (SW) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

D I Tranter

D T Lewis

L Thomas

Registered office:

Unit 2 Ynyshir Industrial Estate

Llanwonnio Road

Porth

Mid Glamorgan

CF39 0HU

Registered number:

09686554 (England and Wales)

Accountants:

Curtis Bowden & Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

CF40 1AR

Fixed assets

Tangible assets

4

1,403,802

842,502

Current assets

Stocks

106,854

17,323

Debtors

5

1,102,626

1,100,711

Cash at bank and in hand

98,781

225,596

1,308,261

1,343,630

Creditors

Amounts falling due within one year

6

1,346,200

892,856

Net current (liabilities)/assets

(37,939

)

450,774

Total assets less current liabilities

1,365,863

1,293,276

Creditors

Amounts falling due after more than one year

7

(653,595

)

(308,798

)

Provisions for liabilities

(237,835

)

(144,696

)

Net assets

474,433

839,782

Capital and reserves

Called up share capital

300

300

Retained earnings

9

474,133

839,482

474,433

839,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 2 June 2025 and were signed on its behalf by:

D I Tranter - Director

D T Lewis - Director

1.	Statutory information

Arch Utility Services (SW) Ltd is a private company, limited by shares , registered in England and Wales. 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 etc

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 72 (2024 - 50 ) .

4.	Tangible fixed assets

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2024

62,304

426,916

892,532

23,047

1,404,799

Additions

-

24,858

777,620

6,553

809,031

At 31 March 2025

62,304

451,774

1,670,152

29,600

2,213,830

Depreciation

At 1 April 2024

8,675

204,591

337,169

11,862

562,297

Charge for year

8,045

37,077

199,948

2,661

247,731

At 31 March 2025

16,720

241,668

537,117

14,523

810,028

Net book value

At 31 March 2025

45,584

210,106

1,133,035

15,077

1,403,802

At 31 March 2024

53,629

222,325

555,363

11,185

842,502

5.

Debtors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade debtors

970,906

966,850

Other debtors

131,720

133,861

1,102,626

1,100,711

6.

Creditors: amounts falling due within one year

31.3.25

31.3.24

£

£

Bank loans and overdrafts

11,328

9,470

Hire purchase contracts

292,416

152,946

Trade creditors

405,765

199,350

Taxation and social security

153,203

143,777

Other creditors

483,488

387,313

1,346,200

892,856

7.

Creditors: amounts falling due after more than one year

31.3.25

31.3.24

£

£

Bank loans

1,462

10,012

Hire purchase contracts

652,133

298,786

653,595

308,798

8.	Secured debts

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

944,549

451,732

Factoring

-

348,148

944,549

799,880

Close Brothers Limited have fixed and floating charge (s) created 19th April 2024 . The floating charge covers all the property or undertaking of the company and contains a negative pledge.

9.

Reserves

Retained

earnings

£

At 1 April 2024

839,482

Deficit for the year

(365,349

)

At 31 March 2025

474,133

10.	Directors' advances, credits and guarantees

As at 31 March 2025, Mr D Tranter, a director of the company owed £63,415 to the company. During the year there were aggregate advances totalling £3,415 and also repayments of £14,915. These amounts are interest free and repayable within one year.

As at 31 March 2025, Mr D Lewis, a director of the company owed £15,000 to the company. During the year there were aggregate advances totalling £nil and also repayments of £nil. These amounts are interest free and repayable within one year.

11.	Ultimate controlling party

The ultimate controlling party of the company is Arch Holdings (SW) Ltd by virtue of it's ownership of 100% of the share capital of the company.