Arcwind Limited - Filleted accounts

Registered number

02336669

Arcwind Limited

Unaudited Filleted Accounts

30 September 2024

Arcwind Limited
Registered number:		02336669
Balance Sheet
as at 30 September 2024

Notes			2024			2023
£				£
Fixed assets
Intangible assets	3		84,550			84,550
Tangible assets	4		2,662			5,156
			87,212			89,706

Current assets
Stocks		-			1,500
Debtors	5	50,243			36,661
Cash at bank and in hand		29,055			52,071
		79,298			90,232

Creditors: amounts falling due within one year	6	(32,258)			(61,743)

Net current assets			47,040			28,489

Net assets			134,252			118,195

Capital and reserves
Called up share capital			1,831			1,831
Profit and loss account			132,421			116,364

Shareholders' funds			134,252			118,195


The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M S Kasprowicz
Director
Approved by the board on 30 September 2025

Arcwind Limited
Notes to the Accounts
for the period from 1 April 2023 to 30 September 2024


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	33% reducing balance
	Website	33% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2024		2023
Number					Number

	Average number of persons employed by the company			2		2


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2023					84,550
	At 30 September 2024					84,550

	Amortisation
	At 30 September 2024					-

	Net book value
	At 30 September 2024					84,550
	At 31 March 2023					84,550

	Intangible assets represent the historic purchase cost of acquiring magazine titles. The directors consider that this original cost remains a fair reflection of the market (fair) value at the year end date. Any changes in fair value are recognised through profit and loss.


4	Tangible fixed assets
		Computer equipment and Website		Fixtures and fittings		Total
£			£		£
	Cost
	At 1 April 2023	33,552		12,897		46,449
	At 30 September 2024	33,552		12,897		46,449

	Depreciation
	At 1 April 2023	28,877		12,416		41,293
	Charge for the period	2,314		180		2,494
	At 30 September 2024	31,191		12,596		43,787

	Net book value
	At 30 September 2024	2,361		301		2,662
	At 31 March 2023	4,675		481		5,156


5	Debtors			2024		2023
£					£

	Trade debtors			43,654		33,861
	Other debtors			6,589		2,800
				50,243		36,661


6	Creditors: amounts falling due within one year			2024		2023
£					£

	Trade creditors			13,397		22,004
	Taxation and social security costs			17,261		18,638
	Other creditors			1,600		21,101
				32,258		61,743


7	Other information

	Arcwind Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Hinksey Court
	Church Way
	Oxford
	OX2 9SX