REGISTERED NUMBER: 07539455 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARCUSIN UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Gillman

Ms V Ponder

SECRETARY:

Ms V Ponder

REGISTERED OFFICE:

Fallows Dairy Farm

Honeyknab Lane

Oxton

Southwell

Nottinghamshire

NG25 0RD

REGISTERED NUMBER:

07539455 (England and Wales)

ACCOUNTANTS:

Beeley Hawley & Co. Ltd

Chartered Accountants

42-44 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BL

FIXED ASSETS

Tangible assets

4

20,090

21,718

CURRENT ASSETS

Stocks

385,138

270,656

Debtors

5

22,892

210,589

Cash at bank

38,563

66,221

446,593

547,466

CREDITORS

Amounts falling due within one year

6

275,314

407,945

NET CURRENT ASSETS

171,279

139,521

TOTAL ASSETS LESS CURRENT LIABILITIES

191,369

161,239

PROVISIONS FOR LIABILITIES

3,821

4,126

NET ASSETS

187,548

157,113

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

187,448

157,013

SHAREHOLDERS' FUNDS

187,548

157,113

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

S Gillman - Director

Ms V Ponder - Director

1.	STATUTORY INFORMATION

Arcusin UK Ltd 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 Income Statement, 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

9,948

25,033

34,981

Additions

5,094

-

5,094

At 31 March 2025

15,042

25,033

40,075

DEPRECIATION

At 1 April 2024

7,004

6,259

13,263

Charge for year

2,029

4,693

6,722

At 31 March 2025

9,033

10,952

19,985

NET BOOK VALUE

At 31 March 2025

6,009

14,081

20,090

At 31 March 2024

2,944

18,774

21,718

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,432

156,791

Other debtors

14,460

53,798

22,892

210,589

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,000

25,000

Trade creditors

184,126

55,412

Tax

9,102

-

VAT

-

26,326

Directors' loan accounts

48,281

50,562

Accrued expenses

355

355

Deferred income

18,450

250,290

275,314

407,945

7.	ULTIMATE CONTROLLING PARTY

The controlling party is S Gillman.