Registration number: 11359664

Arctec Data Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Arctec Data Limited

(Registration number: 11359664)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,102	5,219
Current assets
Debtors	5	28,946	34,813
Cash at bank and in hand		44,651	29,385
		73,597	64,198
Creditors: Amounts falling due within one year	6	(39,518)	(34,033)
Net current assets		34,079	30,165
Total assets less current liabilities		37,181	35,384
Provisions for liabilities		(590)	(992)
Net assets		36,591	34,392
Capital and reserves
Called up share capital		20	20
Retained earnings		36,571	34,372
Shareholders' funds		36,591	34,392

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Arctec Data Limited

(Registration number: 11359664)
Balance Sheet as at 31 May 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 2 January 2026
 

......................................... T M Buckley Director

Arctec Data Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 14
Ground Floor
Edwin Foden Business Centre
Sandbach
CW11 3AE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax.

Arctec Data Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Straight Line
Motor vehicles	25% Straight Line

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 4).

Arctec Data Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 June 2024	14,164	14,164
Additions	98	98
At 31 May 2025	14,262	14,262
Depreciation
At 1 June 2024	8,945	8,945
Charge for the year	2,215	2,215
At 31 May 2025	11,160	11,160
Carrying amount
At 31 May 2025	3,102	3,102
At 31 May 2024	5,219	5,219

Arctec Data Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

5

Debtors

Current		2025 £	2024 £
Trade debtors		22,977	24,003
Amounts owed by related parties		-	7,000
Other debtors		5,969	3,810
		28,946	34,813

6

Creditors

Creditors: amounts falling due within one year

		2025 £	2024 £
Due within one year
Trade creditors		834	4
Amounts owed to group undertakings		7,576	6,628
Taxation and social security		29,558	25,507
Other creditors		1,550	1,894
		39,518	34,033