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Registered Number: 06390135
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 30 September 2024

for

ARC GROUND CARE LIMITED

Director Adrian Cooper
Registered Number 06390135
Registered Office Whitlenge Farm
Whitlenge Lane
Hartlebury
Worcestershire
DY10 4HD
Accountants Taylorhobbs Limited
Cherry Trees Barn
Walcot Lane
Pershore
WR10 2AL
1
Principal activities
Principal activity of the company during the financial year was of sports ground renovations and maintenance.
Director
The director who served the company throughout the year was as follows:
Adrian Cooper
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Adrian Cooper
Director

Date approved: 25 June 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 493,522    589,184 
493,522    589,184 
Current assets      
Stocks 5 17,076    28,480 
Debtors 6 105,413    147,615 
Cash at bank and in hand 17,114    56,332 
139,603    232,427 
Creditors: amount falling due within one year 7 (261,786)   (292,639)
Net current assets (122,183)   (60,212)
 
Total assets less current liabilities 371,339    528,972 
Creditors: amount falling due after more than one year 8 (117,752)   (182,626)
Provisions for liabilities 9 (90,917)   (109,796)
Net assets 162,670    236,550 
 

Capital and reserves
     
Called up share capital 10 2    2 
Profit and loss account 162,668    236,548 
Shareholders' funds 162,670    236,550 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 25 June 2025 and were signed by:


-------------------------------
Adrian Cooper
Director
3
General Information
ARC Ground Care Limited is a private company, limited by shares, registered in England and Wales, registration number 06390135, registration address Whitlenge Farm, Whitlenge Lane, Hartlebury, Worcestershire, DY10 4HD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of ten years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 3% Straight Line
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 10,000    10,000 
Additions  
Disposals  
At 30 September 2024 10,000    10,000 
Amortisation
At 01 October 2023 10,000    10,000 
Charge for year  
On disposals  
At 30 September 2024 10,000    10,000 
Net book values
At 30 September 2024  
At 30 September 2023  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023   1,058,874    34,495    12,550    1,105,919 
Additions 15,395    4,195      3,788    23,378 
Disposals        
At 30 September 2024 15,395    1,063,069    34,495    16,338    1,129,297 
Depreciation
At 01 October 2023   476,480    31,618    8,638    516,736 
Charge for year 385    116,648    719    1,287    119,039 
On disposals        
At 30 September 2024 385    593,128    32,337    9,925    635,775 
Net book values
Closing balance as at 30 September 2024 15,010    469,941    2,158    6,413    493,522 
Opening balance as at 01 October 2023   582,395    2,877    3,912    589,184 


5.

Stocks

2024
£
  2023
£
Work in Progress   10,021 
Stocks 17,076    18,459 
17,076    28,480 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 86,571    126,788 
Prepayments & Accrued Income 18,842    20,827 
105,413    147,615 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 30,619    56,756 
Bank Loans & Overdrafts (Secured) 8,000    8,000 
Corporation Tax 2,014   
PAYE & Social Security 4,631    3,647 
Accrued Expenses 1,960    4,241 
Obligations under HP/Financial Leases 55,193    55,364 
Payments Received on Account   720 
Wages & Salaries Control Account 4,931   
Directors' Current Accounts 145,435    159,592 
VAT 9,003    4,319 
261,786    292,639 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 5,333    13,333 
Obligations Under HP/Financial Leases 112,419    169,293 
117,752    182,626 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 90,917    109,796 
90,917    109,796 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

11.

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.

4