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REGISTERED NUMBER: 09240381 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2023 to 31 March 2025

for

ARC Devon Construction Ltd

ARC Devon Construction Ltd (Registered number: 09240381)

Contents of the Financial Statements

for the Period 1 October 2023 to 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ARC Devon Construction Ltd

Company Information

for the Period 1 October 2023 to 31 March 2025

| DIRECTOR: | L J Kent

| REGISTERED OFFICE: | c/o Baines & Co

| 46 Rolle Street

| Exmouth

| Devon

| EX8 2SQ

| REGISTERED NUMBER: | 09240381 (England and Wales)

| ACCOUNTANTS: | Baines & Co

| 46 Rolle Street

| Exmouth

| Devon

| EX8 2SQ

| BANKERS: | NatWest Bank plc

| 11 Rolle Street

| Exmouth

| Devon

| EX8 1HJ

ARC Devon Construction Ltd (Registered number: 09240381)

Balance Sheet

31 March 2025

| 31.3.25 | 30.9.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 784 |  | 1,444 |  |

CURRENT ASSETS

Stocks | 5 | - |  | 2,100 |  |

Debtors | 6 | 2,364 |  | 24,228 |  |

Cash at bank | - |  | 1,800 |  |

2,364 |  | 28,128 |  |

CREDITORS

Amounts falling due within one year | 7 | (718 | ) | 17,482 |  |

NET CURRENT ASSETS | 3,082 |  | 10,646 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,866 |  | 12,090 |  |

PROVISIONS FOR LIABILITIES | 8 | 149 |  | 274 |  |

NET ASSETS | 3,717 |  | 11,816 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 10 | 3,715 |  | 11,814 |  |

SHAREHOLDERS' FUNDS | 3,717 |  | 11,816 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ARC Devon Construction Ltd (Registered number: 09240381)

Balance Sheet - continued

31 March 2025

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 director and authorised for issue on 1 September 2025 and were signed by:

L J Kent - Director

ARC Devon Construction Ltd (Registered number: 09240381)

Notes to the Financial Statements

for the Period 1 October 2023 to 31 March 2025

1. | STATUTORY INFORMATION

| ARC Devon Construction Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Plant and machinery | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period 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 period 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2023 - 1 ) .

ARC Devon Construction Ltd (Registered number: 09240381)

Notes to the Financial Statements - continued

for the Period 1 October 2023 to 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2023

| and 31 March 2025 | 13,170 |  | 20,095 |  | 599 |  | 33,864 |  |

| DEPRECIATION

| At 1 October 2023 | 11,726 |  | 20,095 |  | 599 |  | 32,420 |  |

| Charge for period | 660 |  | - |  | - |  | 660 |  |

| At 31 March 2025 | 12,386 |  | 20,095 |  | 599 |  | 33,080 |  |

| NET BOOK VALUE

| At 31 March 2025 | 784 |  | - |  | - |  | 784 |  |

| At 30 September 2023 | 1,444 |  | - |  | - |  | 1,444 |  |

5. | STOCKS

| 31.3.25 |  | 30.9.23

£ | £ |

| Stocks | - |  | 2,100 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 30.9.23

£ | £ |

| Trade debtors | - |  | 7,191 |  |

| Other debtors | - |  | 1,405 |  |

| Directors' current accounts | - |  | 15,134 |  |

| VAT | 2,364 |  | - |  |

| Prepayments | - |  | 498 |  |

2,364 |  | 24,228 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 30.9.23

£ | £ |

| Bank loans and overdrafts | 1,524 |  | - |  |

| Trade creditors | - |  | 10,439 |  |

| Tax | 779 |  | - |  |

| Social security and other taxes | (4,671 | ) | 1,103 |  |

| VAT | - |  | 4,490 |  |

| Accrued expenses | 1,650 |  | 1,450 |  |

(718 | ) | 17,482 |  |

8. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 30.9.23

£ | £ |

| Deferred tax | 149 |  | 274 |  |

ARC Devon Construction Ltd (Registered number: 09240381)

Notes to the Financial Statements - continued

for the Period 1 October 2023 to 31 March 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 October 2023 | 274 |  |

| Provided during period | (125 | ) |

| Balance at 31 March 2025 | 149 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 30.9.23

| value: | £ | £ |

| 2 | Ordinary | 1 | 2 |  | 2 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 October 2023 | 11,814 |  |

| Profit for the period | 32,381 |  |

| Dividends | (40,480 | ) |

| At 31 March 2025 | 3,715 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 30 September 2023:

| 31.3.25 |  | 30.9.23

£ | £ |

| L J Kent

| Balance outstanding at start of period | 15,134 |  | 5,547 |  |

| Amounts advanced | - |  | 9,587 |  |

| Amounts repaid | (15,134 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | - |  | 15,134 |  |

| Interest has been charged on the directors' loans at 2% when overdrawn. There are no fixed repayment terms.

12. | RELATED PARTY DISCLOSURES

| During the period, total dividends of £40,480 were paid to the director .

13. | POST BALANCE SHEET EVENTS

| There have been no events since the balance sheet date, which will have a material effect on the

| financial statements of the company ended on that date.

ARC Devon Construction Ltd (Registered number: 09240381)

Notes to the Financial Statements - continued

for the Period 1 October 2023 to 31 March 2025

14. | ULTIMATE CONTROLLING PARTY

| The controlling party is L J Kent.

| The ultimate controlling party is L J Kent.