Arch Consulting Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03261503

Arch Consulting Ltd

Filleted Unaudited Financial Statements

31 December 2024

Arch Consulting Ltd

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Tangible assets	5	713,193	728,940
Investments	6	502	502
		---------	---------
		713,695	729,442

Current assets

Debtors	7	213,202	314,532
Investments	8	1,620	1,620
Cash at bank and in hand		919,944	609,429
		------------	---------
		1,134,766	925,581

Creditors: amounts falling due within one year	9	556,404		658,366
		------------		---------
Net current assets			578,362	267,215
			------------	---------
Total assets less current liabilities			1,292,057	996,657

Creditors: amounts falling due after more than one year	10	–	19,192
		------------	---------
Net assets		1,292,057	977,465
		------------	---------

Capital and reserves

Called up share capital	10,000	10,000
Revaluation reserve	491,018	491,018
Capital redemption reserve	5,000	5,000
Profit and loss account	786,039	471,447
	------------	---------
Shareholders funds	1,292,057	977,465
	------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Arch Consulting Ltd

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 16 September 2025 , and are signed on behalf of the board by:

Mr C G Scott

Director

Company registration number: 03261503

Arch Consulting Ltd

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1B Elliott Road, London, W4 1PF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Property	-	1% reducing balance
Fixtures & Fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in profit and loss account when due.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2023: 15 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 January 2024	750,000	29,412	88,061	867,473
Additions	–	793	2,486	3,279
	---------	--------	--------	---------
At 31 December 2024	750,000	30,205	90,547	870,752
	---------	--------	--------	---------
Depreciation
At 1 January 2024	68,904	19,597	50,032	138,533
Charge for the year	6,810	2,579	9,637	19,026
	---------	--------	--------	---------
At 31 December 2024	75,714	22,176	59,669	157,559
	---------	--------	--------	---------
Carrying amount
At 31 December 2024	674,286	8,029	30,878	713,193
	---------	--------	--------	---------
At 31 December 2023	681,096	9,815	38,029	728,940
	---------	--------	--------	---------

6. Investments

	Shares in participating interests
	£
Cost
At 1 January 2024 and 31 December 2024	502
	----
Impairment
At 1 January 2024 and 31 December 2024	–
	----

Carrying amount
At 31 December 2024	502
	----
At 31 December 2023	502
	----

7. Debtors

	2024	2023
	£	£
Trade debtors	136,651	153,507
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	132
Other debtors	76,551	160,893
	---------	---------
	213,202	314,532
	---------	---------

Included in Trade debtors is £1,198 owed by group undertakings.

8. Investments

	2024	2023
	£	£
Other investments	1,620	1,620
	-------	-------

9. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	26,406	26,355
Trade creditors	190,855	157,208
Amounts owed to group undertakings and undertakings in which the company has a participating interest	381	2
Social security and other taxes	69,739	92,953
Other creditors	269,023	381,848
	---------	---------
	556,404	658,366
	---------	---------

Included in Trade creditors is £120,374 owed to group undertakings.

10. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Bank loans and overdrafts	–	19,192
	----	--------