ARC RENEWABLES LTD.


Directors	GARDNER, Andrew
	PARRISH, Thomas Kenneth


Company Secretary	GARDNER, Andrew


Registered Address	5 Canon Court
	Institute Street
	Bolton
	BL1 1PZ


Registered Number	12418354 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			10,000		10,000
Fixed assets
Tangible assets	3		14,642		18,303
			14,642		18,303
Current assets
Stocks	4	2,500		9,220
Debtors		15,744		27,661
Cash at bank and on hand		5,143		17,842
		23,387		54,723
Creditors amounts falling due within one year	5	(20,017)		(61,665)
Net current assets (liabilities)			13,370		3,058
Total assets less current liabilities			28,012		21,361
Creditors amounts falling due after one year	6		(4,250)		(7,542)
Net assets			23,762		13,819
Capital and reserves
Called up share capital			10,000		10,000
Profit and loss account			13,762		3,819
Shareholders' funds			23,762		13,819

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2025, and are signed on its behalf by:

GARDNER, Andrew
Director

PARRISH, Thomas Kenneth
Director

Registered Company No. 12418354

ARC RENEWABLES LTD.

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	20

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 February 24	-	27,876	27,876
At 31 January 25	-	27,876	27,876
Depreciation and impairment
At 01 February 24	-	9,573	9,573
Charge for year	3,661	-	3,661
At 31 January 25	3,661	9,573	13,234
Net book value
At 31 January 25	(3,661)	18,303	14,642
At 31 January 24	-	18,303	18,303

4.	Stocks

	2025	2024
	£	£
Finished goods	2,500	9,220
Total	2,500	9,220

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,973	43,029
Bank borrowings and overdrafts	475	6,526
Taxation and social security	5,569	12,110
Total	20,017	61,665

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,250	7,542
Total	4,250	7,542