Arcfyre UK Limited - Filleted accounts

Registered number

07169908

Arcfyre UK Limited

Filleted Accounts

28 February 2025

Arcfyre UK Limited
Registered number:		07169908
Balance Sheet
as at 28 February 2025

Notes			2025			2023
£				£
Fixed assets
Tangible assets	3		57,624			90,374
Investments	4		1,942,084			1,667,820
			1,999,708			1,758,194

Current assets
Debtors	5	744,691			454,040
Investments held as current assets	6	511,443			-
Cash at bank and in hand		1,493,114			1,945,461
		2,749,248			2,399,501

Creditors: amounts falling due within one year	7	(1,595,875)			(1,049,217)

Net current assets			1,153,373			1,350,284

Net assets			3,153,081			3,108,478

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,152,981			3,108,378

Shareholders' funds			3,153,081			3,108,478

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 J. Higgins
Director
Approved by the board on 30 October 2025

Arcfyre UK Limited
Notes to the Accounts
for the period from 1 November 2023 to 28 February 2025


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	25% reducing balance
	Motor vehicles	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

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


2	Employees			2025		2023
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Computer equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2023	617		94,711		95,328
	Additions	1,824		-		1,824
	At 28 February 2025	2,441		94,711		97,152

	Depreciation
	At 1 November 2023	180		4,774		4,954
	Charge for the period	848		33,726		34,574
	At 28 February 2025	1,028		38,500		39,528

	Net book value
	At 28 February 2025	1,413		56,211		57,624
	At 31 October 2023	437		89,937		90,374


4	Investments
Investments in
subsidiary			Other
undertakings			investments		Total
£			£		£
	Cost
	At 1 November 2023	1,167,820		500,000		1,667,820
	Additions	274,264		-		274,264

	At 28 February 2025	1,442,084		500,000		1,942,084


5	Debtors			2025		2023
£					£

	Trade debtors			381,835		338,285
	Deferred tax asset			573		-
	Other debtors			362,283		115,755
				744,691		454,040


6	Investments held as current assets			2025		2023
£					£
	Fair value
	Listed investments			511,443		-

	Increase/(decrease) in fair value included in the profit and loss account for the period
	Listed investments			15,967		-



7	Creditors: amounts falling due within one year			2025		2023
£					£

	Trade creditors			31,929		134,591
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			1,475,219		455,102
	Taxation and social security costs			88,727		382,069
	Other creditors			-		77,455
				1,595,875		1,049,217


8	Other information

	Arcfyre UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 1, First Floor Grosvenor House
	8 High Street
	Cobham
	Surrey
	KT11 3DY