REGISTERED NUMBER: 04633800 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Arcform Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

J Tudor

Registered office:

The Hangar

Cae Pennant

Llandegla

Wrexham

LL11 3BB

Registered number:

04633800 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

Redwither Tower

Wrexham Industrial Estate

Wrexham

LL13 9XT

Fixed assets

Tangible assets

4

16,251

7,276

Current assets

Stocks

10,200

17,565

Debtors

5

278,811

245,098

Cash at bank

28,264

8,136

317,275

270,799

Creditors

Amounts falling due within one year

6

129,635

141,020

Net current assets

187,640

129,779

Total assets less current liabilities

203,891

137,055

Provisions for liabilities

4,063

1,819

Net assets

199,828

135,236

Capital and reserves

Called up share capital

100

100

Retained earnings

199,728

135,136

199,828

135,236

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

J Tudor - Director

1.	Statutory information

Arcform 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, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets

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

Leasehold improvements

-

10% on cost

Plant and machinery

-

25% reducing balance

Fixtures, fittings and equipment

-

25% on cost

Motor vehicles

-

20% on cost

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 for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 12 (2024 - 12 ) .

4.	Tangible fixed assets

Fixtures,

fittings

Leasehold

Plant and

and

Motor

improvements

machinery

equipment

vehicles

Totals

£

£

£

£

£

Cost

At 1 April 2024

10,169

34,151

159

21,207

65,686

Additions

-

6,164

-

7,750

13,914

At 31 March 2025

10,169

40,315

159

28,957

79,600

Depreciation

At 1 April 2024

10,169

26,913

121

21,207

58,410

Charge for year

-

3,351

38

1,550

4,939

At 31 March 2025

10,169

30,264

159

22,757

63,349

Net book value

At 31 March 2025

-

10,051

-

6,200

16,251

At 31 March 2024

-

7,238

38

-

7,276

5.

Debtors: amounts falling due within one year

31/3/25

31/3/24

£

£

Trade debtors

212,745

179,032

Other debtors

66,066

66,066

278,811

245,098

6.

Creditors: amounts falling due within one year

31/3/25

31/3/24

£

£

Trade creditors

53,827

76,019

Taxation and social security

72,786

60,877

Other creditors

3,022

4,124

129,635

141,020