REGISTERED NUMBER: 09240381 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2023 to 31 March 2025

for

ARC Devon Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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.

14.	ULTIMATE CONTROLLING PARTY

The controlling party is L J Kent.

The ultimate controlling party is L J Kent.