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Registered number: 13547998
Arcadia Desiccant Technology Limited
Financial Statements
For The Year Ended 30 November 2024
Elco Accounting Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13547998
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,493 7,549
4,493 7,549
CURRENT ASSETS
Stocks 5 41,350 45,500
Debtors 6 98,557 38,264
Cash at bank and in hand 56,957 22,268
196,864 106,032
Creditors: Amounts Falling Due Within One Year 7 (386,540 ) (343,097 )
NET CURRENT ASSETS (LIABILITIES) (189,676 ) (237,065 )
TOTAL ASSETS LESS CURRENT LIABILITIES (185,183 ) (229,516 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (1,434 )
NET LIABILITIES (185,183 ) (230,950 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (185,283 ) (231,050 )
SHAREHOLDERS' FUNDS (185,183) (230,950)
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R Beasley
Director
28/08/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Arcadia Desiccant Technology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13547998 . The registered office is c/o Elco Accounting, 24 Church Street, Rickmansworth, Hertfordshire, WD3 1DD.
The presentational currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Computer Equipment 25% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 2
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 5,526 9,422 14,948
Additions - 907 907
As at 30 November 2024 5,526 10,329 15,855
Depreciation
As at 1 December 2023 2,763 4,636 7,399
Provided during the period 1,381 2,582 3,963
As at 30 November 2024 4,144 7,218 11,362
Net Book Value
As at 30 November 2024 1,382 3,111 4,493
As at 1 December 2023 2,763 4,786 7,549
5. Stocks
2024 2023
£ £
Stock 41,350 45,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 86,235 36,933
Other debtors 12,322 1,331
98,557 38,264
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 28,158 7,462
Amounts owed to group undertakings 331,420 318,719
Other creditors 6,437 4,517
Taxation and social security 20,525 12,399
386,540 343,097
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The company is a 51% owned subsidiary of a group that prepares publically avaliable consolidated financial statements, namely the group head by Track Group Holdings Limited, so it has taken advantage of the exemption avaliable under Section 33.7 of the Financial Reporting Standard 102 to not disclose transactions with wholly owned group entities.
10. Ultimate Controlling Party
The ultimate parent company is Track Group Holdings Limited. The registered office address of Track Group Holdings Limited is 24 Church Street, Rickmansworth, Hertfordshire, WD3 1DD.
The ultimate controlling party are Mr C F Purchase, Mrs E M Purchase and Mr J M Purchase who are the majority shareholders in the ultimate parent company. 
The largest group financial statements that consolidate this company is Track Group Holdings Limited. Copies of the group accounts are available to the public from the company at the registered office. 
11. Audit Information
The auditor's report on the accounts of Arcadia Desiccant Technology Limited for the year ended 30 November 2024 was unqualified.
The auditor's report was signed by Gino Paolo Amasanti FCCA (Senior Statutory Auditor) for and on behalf of Sterling Grove Accountants Limited , Statutory Auditor.
Sterling Grove Accountants Limited
Fawley House
2 Regatta Place, Marlow Road
Bourne End
Buckinghamshire
SL8 5TD
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