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REGISTERED NUMBER: 14537539 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ARC PROPERTIES LIMITED

ARC PROPERTIES LIMITED (REGISTERED NUMBER: 14537539)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ARC PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: R Kopel
Mrs C Kopel





REGISTERED OFFICE: Ground Floor
Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS





REGISTERED NUMBER: 14537539 (England and Wales)





ACCOUNTANTS: Wells Associates
Ground Floor Oakhurst House
77 Mount Ephraim
Tunbridge Wells
Kent
TN4 8BS

ARC PROPERTIES LIMITED (REGISTERED NUMBER: 14537539)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,211 2,608
Investment property 5 475,080 212,180
481,291 214,788

CURRENT ASSETS
Cash at bank 119,783 90,596

CREDITORS
Amounts falling due within one year 6 (306,675 ) (329,762 )
NET CURRENT LIABILITIES (186,892 ) (239,166 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

294,399

(24,378

)

CREDITORS
Amounts falling due after more than one
year

7

(343,434

)

-
NET LIABILITIES (49,035 ) (24,378 )

RESERVES
Retained earnings (49,035 ) (24,378 )
(49,035 ) (24,378 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 7 August 2025 and were signed on its behalf by:





R Kopel - Director


ARC PROPERTIES LIMITED (REGISTERED NUMBER: 14537539)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Arc Properties Limited 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.
Fixtures and fittings - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

ARC PROPERTIES LIMITED (REGISTERED NUMBER: 14537539)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 January 2024 3,260 - 3,260
Additions - 5,500 5,500
At 31 December 2024 3,260 5,500 8,760
DEPRECIATION
At 1 January 2024 652 - 652
Charge for year 522 1,375 1,897
At 31 December 2024 1,174 1,375 2,549
NET BOOK VALUE
At 31 December 2024 2,086 4,125 6,211
At 31 December 2023 2,608 - 2,608

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024 212,180
Additions 262,900
At 31 December 2024 475,080
NET BOOK VALUE
At 31 December 2024 475,080
At 31 December 2023 212,180

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 18,735 -
Other creditors 287,940 329,762
306,675 329,762

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 343,434 -

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 268,494 -