Company registration number 15922251 (England and Wales)
ARC MECHANICAL LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ARC MECHANICAL LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ARC MECHANICAL LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
19,000
Current assets
Stocks
315,467
Debtors
4
146,915
Cash at bank and in hand
70,607
532,989
Creditors: amounts falling due within one year
5
(212,513)
Net current assets
320,476
Total assets less current liabilities
339,476
Provisions for liabilities
(4,750)
Net assets
334,726
Capital and reserves
Called up share capital
6
100
Profit and loss reserves
334,626
Total equity
334,726

For the financial Period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 October 2025
Mr L J Rosser
Director
Company registration number 15922251 (England and Wales)
ARC MECHANICAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

ARC Mechanical Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit P3, Capital Business Park, Cardiff, CF3 2PU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

ARC MECHANICAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

ARC MECHANICAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
Number
Total
1
3
Tangible fixed assets
Motor vehicles
£
Cost
At 28 August 2024
-
0
Additions
19,000
At 31 March 2025
19,000
Depreciation and impairment
At 28 August 2024 and 31 March 2025
-
0
Carrying amount
At 31 March 2025
19,000
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
13,563
Other debtors
133,352
146,915
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
90,351
Corporation tax
105,023
Other taxation and social security
14,705
Other creditors
2,434
212,513
ARC MECHANICAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
100
100

During the year 100 ordinary shares of £1 each were issued and fully paid.

7
Related party transactions

During the year, the company loaned money to ARC Electrical Systems Ltd. At the year end the amount owed by ARC Electrical Systems Ltd was £1,115 this amount is included in debtors: amounts falling due within one year. A company with a common director.

8
Parent company

ARC Electrical Systems Limited own 100% of the ordinary shares and total voting rights in ARC Mechanical Limited.

The registered office of ARC Electrical Systems Limited is Unit P3, Capital Business Park, Cardiff, United Kingdom, CF3 2PU.

2025-03-31 2024-08-28 false false false 08 October 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr L J Rosser 15922251 2024-08-28 2025-03-31 15922251 2025-03-31 15922251 core:MotorVehicles 2025-03-31 15922251 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 15922251 core:ShareCapital 2025-03-31 15922251 core:RetainedEarningsAccumulatedLosses 2025-03-31 15922251 core:ShareCapitalOrdinaryShareClass1 2025-03-31 15922251 bus:Director1 2024-08-28 2025-03-31 15922251 core:MotorVehicles 2024-08-28 2025-03-31 15922251 core:MotorVehicles 2024-08-27 15922251 core:CurrentFinancialInstruments 2025-03-31 15922251 core:WithinOneYear 2025-03-31 15922251 bus:OrdinaryShareClass1 2024-08-28 2025-03-31 15922251 bus:OrdinaryShareClass1 2025-03-31 15922251 bus:PrivateLimitedCompanyLtd 2024-08-28 2025-03-31 15922251 bus:SmallCompaniesRegimeForAccounts 2024-08-28 2025-03-31 15922251 bus:FRS102 2024-08-28 2025-03-31 15922251 bus:AuditExemptWithAccountantsReport 2024-08-28 2025-03-31 15922251 bus:FullAccounts 2024-08-28 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP