13 March 2024 false No description of principal activity Taxfiler 2024.6 SC803037business:PrivateLimitedCompanyLtd2024-03-132025-04-30 SC8030372024-03-12 SC8030372024-03-132025-04-30 SC803037business:AuditExemptWithAccountantsReport2024-03-132025-04-30 SC803037business:FilletedAccounts2024-03-132025-04-30 SC8030372025-04-30 SC803037business:Director12024-03-132025-04-30 SC803037business:RegisteredOffice2024-03-132025-04-30 SC803037core:WithinOneYear2025-04-30 SC803037core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 SC803037core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 SC803037core:PreviouslyStatedAmount2025-04-30 SC803037business:SmallEntities2024-03-132025-04-30 SC803037countries:Scotland2024-03-132025-04-30 SC803037core:FurnitureFittings2024-03-132025-04-30 SC803037core:FurnitureFittings2024-03-12 SC803037core:FurnitureFittings2025-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC803037 (Scotland)
ARCL NB Limited Unaudited accounts for the period from 13 March 2024 to 30 April 2025
ARCL NB Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
ARCL NB Limited Company Information for the period from 13 March 2024 to 30 April 2025
Director
Alison Margaret Lamb
Company Number
SC803037 (Scotland)
Registered Office
10 Quality Street North Berwick East Lothian EH39 4HP Scotland
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ARCL NB Limited Statement of financial position as at 30 April 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
16,365 
Current assets
Inventories
8,000 
Cash at bank and in hand
9,332 
17,332 
Creditors: amounts falling due within one year
5
(56,957)
Net current liabilities
(39,625)
Net liabilities
(23,260)
Capital and reserves
Called up share capital
1 
Profit and loss account
(23,261)
Shareholders' funds
(23,260)
For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 October 2025 and were signed on its behalf by
Alison Margaret Lamb Director Company Registration No. SC803037
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ARCL NB Limited Notes to the Accounts for the period from 13 March 2024 to 30 April 2025
1
Statutory information
ARCL NB Limited is a private company, limited by shares, registered in Scotland, registration number SC803037. The registered office is 10 Quality Street, North Berwick, East Lothian, EH39 4HP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 13 March 2024
- 
Additions
20,456 
At 30 April 2025
20,456 
Depreciation
Charge for the period
4,091 
At 30 April 2025
4,091 
Net book value
At 30 April 2025
16,365 
5
Creditors: amounts falling due within one year
2025 
£ 
VAT
27,166 
Trade creditors
6,487 
Taxes and social security
10,046 
Other creditors
13,258 
56,957 
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ARCL NB Limited Notes to the Accounts for the period from 13 March 2024 to 30 April 2025
6
Average number of employees
During the period the average number of employees was 17.
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