Company registration number 07256314 (England and Wales)
ARC HD SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ARC HD SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ARC HD SERVICES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
31 March 2025
31 May 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,310,374
2,328,729
Current assets
Debtors
4
259,660
265,567
Cash at bank and in hand
218,107
203,835
477,767
469,402
Creditors: amounts falling due within one year
5
(333,330)
(358,219)
Net current assets
144,437
111,183
Total assets less current liabilities
2,454,811
2,439,912
Creditors: amounts falling due after more than one year
6
(1,073,668)
(1,152,001)
Net assets
1,381,143
1,287,911
Capital and reserves
Called up share capital
1,086
1,086
Share premium account
15,004
15,004
Capital redemption reserve
200
200
Profit and loss reserves
1,364,853
1,271,621
Total equity
1,381,143
1,287,911
ARC HD SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial Period ended 31 March 2025 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 of its financial statements for the Period in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 July 2025 and are signed on its behalf by:
..............................................
..............................................
Mr J R Kane
Mr T J Gibbs
Director
Director
Company registration number 07256314 (England and Wales)
ARC HD SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

ARC HD Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Old Market Court, Miners Way, Widnes, England, WA8 7SP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings excluding land
2% on reducing balance
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.5
Financial instruments

Debtors and creditors receivable/payable within one year, with no stated interest rate, are recorded at transaction price.

1.6
Taxation

Taxation for the year comprises current tax.

Current 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.

ARC HD SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Employee benefits

 

Holiday entitlement cannot be carried forward into a new annual leave year.

 

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2024
Number
Number
Total
74
71
3
Tangible fixed assets
Freehold buildings excluding land
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 June 2024
2,433,950
13,062
54,976
28,086
46,190
2,576,264
Additions
-
0
976
6,392
988
7,690
16,046
Disposals
-
0
-
0
-
0
-
0
(4,695)
(4,695)
At 31 March 2025
2,433,950
14,038
61,368
29,074
49,185
2,587,615
Depreciation and impairment
At 1 June 2024
157,029
6,817
45,493
19,993
18,203
247,535
Depreciation charged in the Period
18,175
1,504
3,307
1,892
6,882
31,760
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(2,054)
(2,054)
At 31 March 2025
175,204
8,321
48,800
21,885
23,031
277,241
Carrying amount
At 31 March 2025
2,258,746
5,717
12,568
7,189
26,154
2,310,374
At 31 May 2024
2,276,921
6,245
9,483
8,093
27,987
2,328,729
ARC HD SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
242,441
238,568
Other debtors
17,219
26,999
259,660
265,567
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
94,000
94,000
Trade creditors
14,705
16,656
Corporation tax
77,886
96,795
Other taxation and social security
-
0
12
Other creditors
146,739
150,756
333,330
358,219
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,073,668
1,152,001

The bank loans are secured against the company properties.

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