Arc Metalcraft Ltd

Arc Metalcraft Ltd
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company in the year under review was that of steel fabrication and ornamental ironwork.

Directors

The directors who have held office during the whole of the year were as follows:

Mr P A K Bettey

Mrs D M Bettey

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

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Mrs D M Bettey
Director

Date approved: 25 August 2025

Arc Metalcraft Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	-	6,000
Tangible fixed assets	4	184,191	155,182
Investments	5	60	60
		184,251	161,242
Current assets
Stocks	6	125,633	63,104
Debtors	7	373,522	391,305
Cash at bank and in hand		846,388	1,110,495
		1,345,543	1,564,904
Creditors: amount falling due within one year	8	(242,776)	(346,415)
Net current assets		1,102,767	1,218,489

Total assets less current liabilities		1,287,018	1,379,731
Provisions for liabilities	9	(31,565)	(27,334)
Net assets		1,255,453	1,352,397

Capital and reserves
Called up share capital		5	5
Profit and loss account		1,255,448	1,352,392
Shareholders' funds		1,255,453	1,352,397

For the year ended 31 March 2025 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 25 August 2025 and were signed on its behalf by:

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Mrs D M Bettey
Director

Arc Metalcraft Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Arc Metalcraft Ltd is a private company, limited by shares, registered in England and Wales, registration number 04636020, registration address Parkwood Close, Broadley Industrial Park, Plymouth, Devon, PL6 7SG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation for the year 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 taxation

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.

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.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

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	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	3 years Straight Line
Improvements to property	25 years Straight Line

2.	Average number of employees Average number of employees during the year was 34 (2024 : 35).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	60,000	60,000
Additions	-	-
Disposals	-	-
At 31 March 2025	60,000	60,000
Amortisation
At 01 April 2024	54,000	54,000
Charge for year	6,000	6,000
On disposals	-	-
At 31 March 2025	60,000	60,000
Net book values
At 31 March 2025	-	-
At 31 March 2024	6,000	6,000

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Improvements to property	Total
	£	£	£	£	£	£
At 01 April 2024	310,138	274,143	11,648	5,909	-	601,838
Additions	5,461	73,272	2,123	-	7,649	88,505
Disposals	-	-	-	-	-	-
At 31 March 2025	315,599	347,415	13,771	5,909	7,649	690,343
Depreciation
At 01 April 2024	247,734	183,167	10,384	5,371	-	446,656
Charge for year	16,967	41,062	847	314	306	59,496
On disposals	-	-	-	-	-	-
At 31 March 2025	264,701	224,229	11,231	5,685	306	506,152
Net book values
Closing balance as at 31 March 2025	50,898	123,186	2,540	224	7,343	184,191
Opening balance as at 01 April 2024	62,404	90,976	1,264	538	-	155,182

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	60	60
Additions	-	-
Disposals	-	-
At 31 March 2025	60	60

Stocks

	2025 £	2024 £
Work in Progress	115,633	53,104
Stocks	10,000	10,000
	125,633	63,104

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	362,813	383,079
Other Debtors	10,709	8,226
	373,522	391,305

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	151,213	168,761
Taxation and Social Security	22,107	113,778
Other Creditors	69,456	63,876
	242,776	346,415

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	31,565		27,334
	31,565		27,334

10.	Ultimate Controlling Party During the year the company was under the control of its directors by virtue of their equal shareholdings in the company.

Registered Number: 04636020
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
ARC METALCRAFT LTD