Company Registration No. SC524824 (Scotland)
ARPC (Scotland) Limited
Unaudited accounts
for the year ended 31 March 2025
ARPC (Scotland) Limited
Unaudited accounts
Contents
ARPC (Scotland) Limited
Company Information
for the year ended 31 March 2025
Company Number
SC524824 (Scotland)
Registered Office
14 Old Mill Way
Stoneywood
Denny
Stirlingshire
FK6 5GY
Accountants
Judith M Pritchard, Chartered Accountant
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
ARPC (Scotland) Limited
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
ARPC (Scotland) Limited for the year ended
31 March 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant
Chartered Accountants
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
31 December 2025
ARPC (Scotland) Limited
Statement of financial position
as at 31 March 2025
Tangible assets
1,005
16,525
Cash at bank and in hand
267
2,123
Creditors: amounts falling due within one year
(24,431)
(34,286)
Net current liabilities
(22,072)
(28,483)
Total assets less current liabilities
(21,067)
(11,958)
Provisions for liabilities
Net liabilities
(21,067)
(12,457)
Called up share capital
10,080
10,080
Profit and loss account
(31,147)
(22,537)
Shareholders' funds
(21,067)
(12,457)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 December 2025 and were signed on its behalf by
John Locke
Director
Company Registration No. SC524824
ARPC (Scotland) Limited
Notes to the Accounts
for the year ended 31 March 2025
ARPC (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC524824. The registered office is 14 Old Mill Way, Stoneywood, Denny, Stirlingshire, FK6 5GY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised at the point of invoicing once a job is complete. All contracts are short-term in nature.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance method
Motor vehicles
25% reducing balanced method
Computer equipment
33.3% reducing balance method
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is charged at 20% straight line method.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company is unable to continue as a going concern and ceased trading on 31st March 2025.
ARPC (Scotland) Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Total
5
Tangible fixed assets
Total
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Computer equipment
-
306
Allotted, called up and fully paid:
10,080 Ordinary shares of £1 each
10,080
10,080
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).