REGISTERED NUMBER: 04286054 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 September 2025

for

Arc Control Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W B Cox

N J Kops

M D Rowse

REGISTERED OFFICE:

42a Falcon Business Park

Ivanhoe Road

Hogwood Industrial Estate

Finchcampstead

Berkshire

RG40 4QQ

REGISTERED NUMBER:

04286054 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

5,289

3,749

CURRENT ASSETS

Stocks

23,500

23,500

Debtors

5

197,297

264,838

Cash at bank and in hand

295,705

289,764

516,502

578,102

CREDITORS

Amounts falling due within one year

6

115,796

157,660

NET CURRENT ASSETS

400,706

420,442

TOTAL ASSETS LESS CURRENT LIABILITIES

405,995

424,191

CREDITORS

Amounts falling due after more than one year

7

-

6,221

NET ASSETS

405,995

417,970

CAPITAL AND RESERVES

Called up share capital

1,869

1,869

Retained earnings

8

404,126

416,101

405,995

417,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

M D Rowse - Director

1.	STATUTORY INFORMATION

Arc Control Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and is recognised as services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Depreciation rates have been changed to a straight line basis in this accounting year.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation represents the sum of tax currently payable, and deferred tax if material.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

21,180

9,159

11,903

42,242

Additions

-

-

4,552

4,552

Disposals

-

(9,159

)

-

(9,159

)

At 30 September 2025

21,180

-

16,455

37,635

DEPRECIATION

At 1 October 2024

17,431

9,159

11,903

38,493

Charge for year

1,874

-

1,138

3,012

Eliminated on disposal

-

(9,159

)

-

(9,159

)

At 30 September 2025

19,305

-

13,041

32,346

NET BOOK VALUE

At 30 September 2025

1,875

-

3,414

5,289

At 30 September 2024

3,749

-

-

3,749

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

179,094

248,204

Other debtors

1,166

641

Prepayments and accrued income

17,037

15,993

197,297

264,838

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

6,666

10,446

Trade creditors

41,077

78,120

Corporation tax

35,310

48,270

Social security and other taxes

9,422

7,242

VAT

18,112

7,131

Other creditors

2,661

3,903

Directors' current accounts

26

26

Accrued expenses

2,522

2,522

115,796

157,660

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 2-5 years

-

6,221

8.

RESERVES

Retained

earnings

£

At 1 October 2024

416,101

Profit for the year

113,339

Dividends

(125,314

)

At 30 September 2025

404,126

9.	OTHER FINANCIAL COMMITMENTS

The company had total lease commitments at the year end of £118,418 (2024: £44,918)