REGISTERED NUMBER: 07569117 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Arcadia Spectacular Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G H C L Cole

Mr P Rush Jansen

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

REGISTERED NUMBER:

07569117 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

664,820

325,329

Investments

5

104

2

664,924

325,331

CURRENT ASSETS

Debtors

6

196,628

263,001

Cash at bank and in hand

210,154

378,216

406,782

641,217

CREDITORS

Amounts falling due within one year

7

436,883

650,870

NET CURRENT LIABILITIES

(30,101

)

(9,653

)

TOTAL ASSETS LESS CURRENT LIABILITIES

634,823

315,678

CREDITORS

Amounts falling due after more than one year

8

(23,344

)

(29,193

)

PROVISIONS FOR LIABILITIES

(140,445

)

(49,628

)

NET ASSETS

471,034

236,857

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

471,032

236,855

SHAREHOLDERS' FUNDS

471,034

236,857

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

Mr G H C L Cole - Director

Mr P Rush Jansen - Director

1.	STATUTORY INFORMATION

Arcadia Spectacular Limited 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.

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.

Fixtures, fittings & equipment

-

15% on reducing balance basis

Motor vehicles

-

25% on reducing balance basis

Computer equipment

-

33.33% on reducing balance basis

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

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 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 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred,except where the directors are satisfied that development expenditure incurred on an individual project is carried forward as permitted by Section 18 of FRS 102 when its future recoverability can be regarded as assured. The expenditure carried forward is treated as an intangible fixed assets and amortised over its estimated economic life so as to match the expenditure with the anticipated sales from the related project. Provision is made for any impairment.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Short

fittings

Motor

Computer

leasehold

& equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

-

826,654

62,094

21,700

910,448

Additions

26,496

378,334

32,904

5,175

442,909

Disposals

-

-

(15,793

)

-

(15,793

)

At 31 December 2024

26,496

1,204,988

79,205

26,875

1,337,564

DEPRECIATION

At 1 January 2024

-

530,140

35,363

19,616

585,119

Charge for year

1,992

80,895

8,915

1,727

93,529

Eliminated on disposal

-

-

(5,904

)

-

(5,904

)

At 31 December 2024

1,992

611,035

38,374

21,343

672,744

NET BOOK VALUE

At 31 December 2024

24,504

593,953

40,831

5,532

664,820

At 31 December 2023

-

296,514

26,731

2,084

325,329

5.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 January 2024

2

-

2

Additions

-

102

102

At 31 December 2024

2

102

104

NET BOOK VALUE

At 31 December 2024

2

102

104

At 31 December 2023

2

-

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

141,723

193,572

Other Debtors

923

923

Studio Arcadia Ltd

-

9,000

Nature Spectacular Ltd

1

-

Arcadia HQ Ltd

-

1,001

Directors' loan accounts

38,310

-

Prepayments & Accrued Income

15,671

58,505

196,628

263,001

The overdrawn directors loan account of £38,310, was fully repaid within 9 months of the year end.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

8,333

8,333

Trade creditors

83,552

100,605

Tax

41,869

-

Social security and other taxes

10,808

1,118

Corporation Tax

-

2,562

VAT

13,078

38,594

Other creditors

920

221

Studio Arcadia Ltd

19,025

-

Arcadia Reach C.I.C

2,049

348

Barclaycard

11,211

8,546

Directors' loan accounts

-

6,663

Accruals and deferred income

246,038

483,880

436,883

650,870

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank Loan

23,344

29,193

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £108,160 (2023 - £78,200) were paid to the directors .

As at 31 December 2024, there was an amount due from Nature Spectacular Ltd (a related party) totalling £1 (2023: £NIL)

As at 31 December 2024, there was an amount due from Arcadia HQ Ltd (a related party) totalling £NIL (2023: £1,001).

As at 31 December 2024, there was an amount due to Studio Arcadia Ltd (a related party) totalling £19,025 (2023: due from Studio Arcadia £9,000).

As at 31 December 2024, there was an amount due To Studio Reach C.I.C (a related party) totalling £2,049 (2023: £348).