Company Registration No. 10716486 (England and Wales)
ATLANTIC ARC PLANNING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
Vivian House
Newham Road
Truro
Cornwall
United Kingdom
TR1 2DP
ATLANTIC ARC PLANNING LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ATLANTIC ARC PLANNING LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,111
4,976
Current assets
Debtors
4
8,529
653
Cash at bank and in hand
7,832
37,868
16,361
38,521
Creditors: amounts falling due within one year
5
(7,787)
(13,405)
Net current assets
8,574
25,116
Total assets less current liabilities
12,685
30,092
Provisions for liabilities
(782)
(945)
Net assets
11,903
29,147
Capital and reserves
Called up share capital
97
97
Profit and loss reserves
11,806
29,050
Total equity
11,903
29,147

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

ATLANTIC ARC PLANNING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 9 December 2025
Mr T Grove White
Director
Company registration number 10716486 (England and Wales)
ATLANTIC ARC PLANNING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Atlantic Arc Planning Limited is a private company limited by shares incorporated in England and Wales. The registered office is Penn House, Trevanson, WADEBRIDGE, Cornwall, United Kingdom, PL27 7HP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover represents the value of building planning consultancy services provided during the year, excluding value added tax. It includes amounts invoiced together with the attributable value of work in progress on incomplete projects, where the outcome of the contract can be reliably measured.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on Cost
Computers
33% on Cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ATLANTIC ARC PLANNING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

1.7

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
ATLANTIC ARC PLANNING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024
18,677
Additions
4,879
Disposals
(4,000)
At 30 April 2025
19,556
Depreciation and impairment
At 1 May 2024
13,701
Depreciation charged in the year
2,544
Eliminated in respect of disposals
(800)
At 30 April 2025
15,445
Carrying amount
At 30 April 2025
4,111
At 30 April 2024
4,976
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
527
(1)
Other debtors
8,002
654
8,529
653
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
168
6,405
Other creditors
7,619
7,000
7,787
13,405
ATLANTIC ARC PLANNING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
6
Related party transactions

As at the balance sheet date, the company owed the director £5,699 (2024: £5,601). This amount is shown within creditors repayable within one year.

2025-04-30 2024-05-01 false false false 10 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Terence Grove White 10716486 2024-05-01 2025-04-30 10716486 2025-04-30 10716486 2024-04-30 10716486 core:OtherPropertyPlantEquipment 2025-04-30 10716486 core:OtherPropertyPlantEquipment 2024-04-30 10716486 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 10716486 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 10716486 core:CurrentFinancialInstruments 2025-04-30 10716486 core:CurrentFinancialInstruments 2024-04-30 10716486 core:ShareCapital 2025-04-30 10716486 core:ShareCapital 2024-04-30 10716486 core:RetainedEarningsAccumulatedLosses 2025-04-30 10716486 core:RetainedEarningsAccumulatedLosses 2024-04-30 10716486 bus:Director1 2024-05-01 2025-04-30 10716486 core:PlantMachinery 2024-05-01 2025-04-30 10716486 core:ComputerEquipment 2024-05-01 2025-04-30 10716486 2023-05-01 2024-04-30 10716486 core:OtherPropertyPlantEquipment 2024-04-30 10716486 core:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 10716486 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10716486 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10716486 bus:FRS102 2024-05-01 2025-04-30 10716486 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 10716486 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP