1 September 2024 false No description of principal activity Taxfiler 2024.6 SC574772business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC5747722024-08-31 SC5747722024-09-012025-08-31 SC574772business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 SC574772business:FilletedAccounts2024-09-012025-08-31 SC5747722025-08-31 SC574772business:Director12024-09-012025-08-31 SC574772business:RegisteredOffice2024-09-012025-08-31 SC5747722024-08-31 SC574772core:WithinOneYear2025-08-31 SC574772core:WithinOneYear2024-08-31 SC574772core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC574772core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC574772core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC574772core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC574772core:PreviouslyStatedAmount2025-08-31 SC574772core:PreviouslyStatedAmount2024-08-31 SC574772business:SmallEntities2024-09-012025-08-31 SC574772countries:Scotland2024-09-012025-08-31 SC574772core:FurnitureFittings2024-09-012025-08-31 SC574772core:ComputerEquipment2024-09-012025-08-31 SC574772core:FurnitureFittings2024-08-31 SC574772core:ComputerEquipment2024-08-31 SC574772core:FurnitureFittings2025-08-31 SC574772core:ComputerEquipment2025-08-31 SC5747722023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC574772 (Scotland)
Arc Property Sales And Lettings Ltd Unaudited accounts for the year ended 31 August 2025
Arc Property Sales And Lettings Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Arc Property Sales And Lettings Ltd Company Information for the year ended 31 August 2025
Director
Nicholas Edward Ponty
Company Number
SC574772 (Scotland)
Registered Office
47 Old Bar Crescent Glasgow G53 7AT United Kingdom
Accountants
TW Accounting Services LTD 650 Stirling Road Luggiebank Cumbernauld G67 4AB
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Arc Property Sales And Lettings Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,858 
3,924 
Current assets
Debtors
5
(24,072)
(12,248)
Cash at bank and in hand
215,047 
258,951 
190,975 
246,703 
Creditors: amounts falling due within one year
6
(78,821)
(84,752)
Net current assets
112,154 
161,951 
Total assets less current liabilities
116,012 
165,875 
Provisions for liabilities
Deferred tax
(964)
(983)
Net assets
115,048 
164,892 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
115,047 
164,891 
Shareholders' funds
115,048 
164,892 
For the year ending 31 August 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.
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 19 January 2026 and were signed on its behalf by
Nicholas Edward Ponty Director Company Registration No. SC574772
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Arc Property Sales And Lettings Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Arc Property Sales And Lettings Ltd is a private company, limited by shares, registered in Scotland, registration number SC574772. The registered office is 47 Old Bar Crescent, Glasgow, G53 7AT, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Fixtures & fittings
20% Reducing Balance
Computer equipment
3 Years Straight Line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
764 
10,195 
10,959 
Additions
390 
2,074 
2,464 
At 31 August 2025
1,154 
12,269 
13,423 
Depreciation
At 1 September 2024
197 
6,838 
7,035 
Charge for the year
210 
2,320 
2,530 
At 31 August 2025
407 
9,158 
9,565 
Net book value
At 31 August 2025
747 
3,111 
3,858 
At 31 August 2024
567 
3,357 
3,924 
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Arc Property Sales And Lettings Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,280 
843 
Other debtors
(27,352)
(13,091)
(24,072)
(12,248)
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
18,362 
11,469 
Trade creditors
3,499 
2,760 
Taxes and social security
1,319 
27,844 
Other creditors
533 
306 
Loans from directors
55,108 
42,373 
78,821 
84,752 
7
Average number of employees
During the year the average number of employees was 7 (2024: 4).
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