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REGISTERED NUMBER: 12779240 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ARCH LAW LIMITED

ARCH LAW LIMITED (REGISTERED NUMBER: 12779240)

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










Page

Balance Sheet 1

Notes to the Financial Statements 3


ARCH LAW LIMITED (REGISTERED NUMBER: 12779240)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 47,346 50,082
Tangible assets 5 7,560 6,374
Investments 6 525,768 125,686
580,674 182,142

CURRENT ASSETS
Stocks 244,210 266,782
Debtors 7 853,053 956,065
Cash at bank 338,914 34,162
1,436,177 1,257,009
CREDITORS
Amounts falling due within one year 8 (1,530,274 ) (887,032 )
NET CURRENT (LIABILITIES)/ASSETS (94,097 ) 369,977
TOTAL ASSETS LESS CURRENT
LIABILITIES

486,577

552,119

CREDITORS
Amounts falling due after more than one
year

9

(90,000

)

(305,075

)
NET ASSETS 396,577 247,044

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 396,477 246,944
SHAREHOLDERS' FUNDS 396,577 247,044

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.

ARCH LAW LIMITED (REGISTERED NUMBER: 12779240)

BALANCE SHEET - continued
31 DECEMBER 2024


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 Profit and Loss Account 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:





A R Leaitherland - Director


ARCH LAW LIMITED (REGISTERED NUMBER: 12779240)

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


1. STATUTORY INFORMATION

Arch Law Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12779240

Registered office: Huckletree Floor 2
8 Bishopsgate
London
EC2N 4BQ

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only the period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Computer software is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - Straight line over 3 years
Computer equipment - Straight line over 3 years

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

ARCH LAW LIMITED (REGISTERED NUMBER: 12779240)

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


2. ACCOUNTING POLICIES - continued

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

Cost is calculated based on direct labor and subcontracting costs allocated to a project.
Net realisable value is the anticipated amount to be received upon completion of the project.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade debtors, other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including trade creditors, other creditors, and amounts owed to group undertakings, that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

ARCH LAW LIMITED (REGISTERED NUMBER: 12779240)

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


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
Based on current trading and future expectations, the directors are confident the company will continue to trade profitably in future periods and will generate sufficient cash flows to meet its obligations as they fall due for payment. Therefore, the directors consider it appropriate to prepare the financial statements on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024 54,725
At 31 December 2024 54,725
AMORTISATION
At 1 January 2024 4,643
Charge for year 2,736
At 31 December 2024 7,379
NET BOOK VALUE
At 31 December 2024 47,346
At 31 December 2023 50,082

ARCH LAW LIMITED (REGISTERED NUMBER: 12779240)

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


5. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2024 3,519 5,454 8,973
Additions - 4,598 4,598
At 31 December 2024 3,519 10,052 13,571
DEPRECIATION
At 1 January 2024 489 2,110 2,599
Charge for year 1,173 2,239 3,412
At 31 December 2024 1,662 4,349 6,011
NET BOOK VALUE
At 31 December 2024 1,857 5,703 7,560
At 31 December 2023 3,030 3,344 6,374

6. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 January 2024 59 125,627 125,686
Additions 400,083 - 400,083
Exchange differences (1 ) - (1 )
At 31 December 2024 400,141 125,627 525,768
NET BOOK VALUE
At 31 December 2024 400,141 125,627 525,768
At 31 December 2023 59 125,627 125,686

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Conexus Law Ltd
Registered office: Beehive Lofts, Beehive Mill, 95 Jersey Street, Manchester, M4 6JG
Nature of business: Management Consultancy
%
Class of shares: holding
Ordinary 100.00

Conexus Law Holdings Ltd
Registered office: Beehive Lofts, Beehive Mill, 95 Jersey Street, Manchester, M4 6JG
Nature of business: Activities of holding companies
%
Class of shares: holding
Ordinary 100.00

During the course of the year shares were acquired in Conexus Holdings Ltd and Conexus Law Ltd.

ARCH LAW LIMITED (REGISTERED NUMBER: 12779240)

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


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 622,470 461,034
Amounts owed by group undertakings 55,000 203,113
Other debtors 175,583 291,918
853,053 956,065

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 42,433 -
Trade creditors 292,648 118,644
Taxation and social security 197,270 87,348
Other creditors 997,923 681,040
1,530,274 887,032

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Amounts owed to group undertakings - 305,075
Other creditors 90,000 -
90,000 305,075

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

11. RELATED PARTY DISCLOSURES

At the year end the company owed £234,252 (2023: £216,596) to Arch Legal Solutions Ltd, a company in which Mr A R Leaitherland is a director. From 1 July 2023, interest is charged on the loan at 8%.The total interest recognised in the profit and loss account for the period was £17,863 (2023: £5,596).There is no fixed repayment date for the loan.

During the year there was a loan provided to Arch Law Australia, a 100% subsidiary company. The loan is provided interest free with no fixed repayment terms and the balance at the end of the year was £55,000.

During the year there was a loan received from Conexus Law Ltd, a 100% subsidiary company. The loan was provided interest free and has no fixed repayment date. At the year end Arch Law Limited owed Conexus Law Ltd an amount of £10,125.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A R Leaitherland.