ARCUS 62 LTD


Director	DURLING, Russell Bowes


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	10174035 (England and Wales)

Statement of Financial Position
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,795		2,393
			1,795		2,393
Current assets
Debtors	4	86,094		28,628
Cash at bank and on hand		31,378		30,196
		117,472		58,824
Creditors amounts falling due within one year	5	(56,229)		(57,451)
Net current assets (liabilities)			61,243		1,373
Total assets less current liabilities			63,038		3,766
Creditors amounts falling due after one year	6		(802)		(2,693)
Provisions for liabilities	7		(449)		(598)
Net assets			61,787		475
Capital and reserves
Called up share capital			100		100
Profit and loss account			61,687		375
Shareholders' funds			61,787		475

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 Director acknowledges 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 Director on 23 October 2025, and are signed on its behalf by:

DURLING, Russell Bowes
Director
Registered Company No. 10174035

ARCUS 62 LTD

Notes to the Financial Statements
for the year ended 31 May 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 June 24	5,263	5,263
At 31 May 25	5,263	5,263
Depreciation and impairment
At 01 June 24	2,870	2,870
Charge for year	598	598
At 31 May 25	3,468	3,468
Net book value
At 31 May 25	1,795	1,795
At 31 May 24	2,393	2,393

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,714	19,190
Other debtors	77,380	9,438
Total	86,094	28,628

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,890	1,840
Taxation and social security	51,197	51,305
Other creditors	208	1,395
Accrued liabilities and deferred income	2,934	2,911
Total	56,229	57,451

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	802	2,693
Total	802	2,693

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	449	598
Total	449	598

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
DURLING, Russell Bowes	9,438	67,608	0	77,046
	9,438	67,608	0	77,046


	The director repaid the loan in full within 9 months of the accounting year-end.