REGISTERED NUMBER: 10937490 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Arthur Civil Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A I Smith

L J O'Loughlin

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

REGISTERED NUMBER:

10937490 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

760,701

354,995

CURRENT ASSETS

Debtors

5

2,145,142

2,037,348

Cash at bank and in hand

360,561

72,582

2,505,703

2,109,930

CREDITORS

Amounts falling due within one year

6

(1,424,019

)

(1,226,301

)

NET CURRENT ASSETS

1,081,684

883,629

TOTAL ASSETS LESS CURRENT LIABILITIES

1,842,385

1,238,624

CREDITORS

Amounts falling due after more than one year

7

(1,135,813

)

(865,218

)

PROVISIONS FOR LIABILITIES

(175,325

)

(88,749

)

NET ASSETS

531,247

284,657

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

531,147

284,557

531,247

284,657

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

A I Smith - Director

1.	STATUTORY INFORMATION

Arthur Civil Engineering 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.

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

-

20% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability

.

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 11 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

475,865

10,920

65,883

21,737

574,405

Additions

565,648

4,320

69,675

29,576

669,219

At 31 March 2025

1,041,513

15,240

135,558

51,313

1,243,624

DEPRECIATION

At 1 April 2024

164,749

7,868

31,580

15,213

219,410

Charge for year

215,689

2,956

33,890

10,978

263,513

At 31 March 2025

380,438

10,824

65,470

26,191

482,923

NET BOOK VALUE

At 31 March 2025

661,075

4,416

70,088

25,122

760,701

At 31 March 2024

311,116

3,052

34,303

6,524

354,995

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,580,016

1,316,791

Other debtors

565,126

720,557

2,145,142

2,037,348

Other debtors includes prepayments and accrued income of £453,123 (31.03.2024: £588,548).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

161,111

161,111

Hire purchase contracts

113,312

117,301

Trade creditors

768,907

464,862

Taxation and social security

166,469

157,183

Other creditors

214,220

325,844

1,424,019

1,226,301

Other creditors includes accruals and deferred income of £61,048 (31.03.2024: £72,048).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

333,798

504,980

Hire purchase contracts

751,089

253,756

Other creditors

50,926

106,482

1,135,813

865,218

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

864,401

371,057

Bank loan

439,352

600,463

Other loans

106,481

172,108

1,410,234

1,143,628

The bank loan is secured over the assets of the company.

The hire purchase loan is secured over the fixed asset that it is related to.

The other loan is secured over the fixed and floating charge over all assets of the company.

9.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £1,018 (31/03/2024 - £1,018).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

31.3.25

31.3.24

£

£

A I Smith

Balance outstanding at start of year

8,684

3,270

Amounts advanced

4,883

5,414

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,567

8,684

The loan was repayable on demand and interest has been charged at the HMRC Official Rate.