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Registration number: 15718517

ARC Home Freeholds Ltd
Unaudited Filleted Financial Statements
for the Period from 14 May 2024 to 31 December 2024

ARC Home Freeholds Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

ARC Home Freeholds Ltd

Company Information

Directors | Mrs RJ Charles AR Charles

Registered office | Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Accountants | Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

ARC Home Freeholds Ltd

(Registration number: 15718517)
Balance Sheet as at 31 December 2024

| Note | 2024 £
Fixed assets |  |
Tangible assets | 4 | 10,000
Current assets |  |
Debtors | 5 | 1,530
Creditors: Amounts falling due within one year | 6 | (13,029)
Net current liabilities |  | (11,499)
Net liabilities |  | (1,499)
Capital and reserves |  |
Called up share capital | 7 | 1
Retained earnings |  | (1,500)
Shareholders' deficit |  | (1,499)

ARC Home Freeholds Ltd

(Registration number: 15718517)
Balance Sheet as at 31 December 2024

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 October 2025 and signed on its behalf by:

......................................... Mrs RJ Charles Director
......................................... AR Charles Director

ARC Home Freeholds Ltd

Notes to the Unaudited Financial Statements for the Period from 14 May 2024 to 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite A4, Skylon Court
Coldnose Road
Rotherwas
Hereford
HR2 6JS
England

These financial statements were authorised for issue by the Board on 6 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

ARC Home Freeholds Ltd

Notes to the Unaudited Financial Statements for the Period from 14 May 2024 to 31 December 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
Additions | 10,000 | 10,000
At 31 December 2024 | 10,000 | 10,000
Depreciation
Carrying amount
At 31 December 2024 | 10,000 | 10,000

Included within the net book value of land and buildings above is £10,000 in respect of freehold land and buildings.

5 | Debtors

Current | 2024 £
Prepayments | 1,530
| 1,530

ARC Home Freeholds Ltd

Notes to the Unaudited Financial Statements for the Period from 14 May 2024 to 31 December 2024

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £
Due within one year |
Accruals and deferred income | 1,200
Other creditors | 11,829
| 13,029

7 | Share capital

Allotted, called up and fully paid shares

| 2024
| No. | £
Ordinary share capital of £1 each | 1 | 1

8 | Related party transactions

Transactions with directors

2024 | At 14 May 2024 £ | Repayments by director £ | At 31 December 2024 £
Directors loan account | - | (1,530) | (1,530)