2025-01-01 2025-12-31 2025-12-31 false 14559954 ARCULUS EDA LTD 2026-03-10 62020 false iso4217:GBP xbrli:pure 14559954 2024-12-31 14559954 2025-12-31 14559954 2025-01-01 2025-12-31 14559954 2023-12-31 14559954 2024-12-31 14559954 2024-01-01 2024-12-31 14559954 bus:SmallEntities 2025-01-01 2025-12-31 14559954 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14559954 bus:FullAccounts 2025-01-01 2025-12-31 14559954 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14559954 core:WithinOneYear 2025-12-31 14559954 core:AfterOneYear 2025-12-31 14559954 core:WithinOneYear 2024-12-31 14559954 core:AfterOneYear 2024-12-31 14559954 core:ShareCapital 2025-12-31 14559954 core:SharePremium 2025-12-31 14559954 core:RevaluationReserve 2025-12-31 14559954 core:OtherReservesSubtotal 2025-12-31 14559954 core:RetainedEarningsAccumulatedLosses 2025-12-31 14559954 core:ShareCapital 2024-12-31 14559954 core:SharePremium 2024-12-31 14559954 core:RevaluationReserve 2024-12-31 14559954 core:OtherReservesSubtotal 2024-12-31 14559954 core:RetainedEarningsAccumulatedLosses 2024-12-31 14559954 core:LandBuildings 2025-12-31 14559954 core:PlantMachinery 2025-12-31 14559954 core:Vehicles 2025-12-31 14559954 core:FurnitureFittings 2025-12-31 14559954 core:OfficeEquipment 2025-12-31 14559954 core:NetGoodwill 2025-12-31 14559954 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 14559954 core:ListedExchangeTraded 2025-12-31 14559954 core:UnlistedNon-exchangeTraded 2025-12-31 14559954 core:LandBuildings 2024-12-31 14559954 core:PlantMachinery 2024-12-31 14559954 core:Vehicles 2024-12-31 14559954 core:FurnitureFittings 2024-12-31 14559954 core:OfficeEquipment 2024-12-31 14559954 core:NetGoodwill 2024-12-31 14559954 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 14559954 core:ListedExchangeTraded 2024-12-31 14559954 core:UnlistedNon-exchangeTraded 2024-12-31 14559954 core:LandBuildings 2025-01-01 2025-12-31 14559954 core:PlantMachinery 2025-01-01 2025-12-31 14559954 core:Vehicles 2025-01-01 2025-12-31 14559954 core:FurnitureFittings 2025-01-01 2025-12-31 14559954 core:OfficeEquipment 2025-01-01 2025-12-31 14559954 core:NetGoodwill 2025-01-01 2025-12-31 14559954 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 14559954 core:ListedExchangeTraded 2025-01-01 2025-12-31 14559954 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 14559954 core:MoreThanFiveYears 2025-01-01 2025-12-31 14559954 core:Non-currentFinancialInstruments 2025-12-31 14559954 core:Non-currentFinancialInstruments 2024-12-31 14559954 dpl:CostSales 2025-01-01 2025-12-31 14559954 dpl:DistributionCosts 2025-01-01 2025-12-31 14559954 core:LandBuildings 2025-01-01 2025-12-31 14559954 core:PlantMachinery 2025-01-01 2025-12-31 14559954 core:Vehicles 2025-01-01 2025-12-31 14559954 core:FurnitureFittings 2025-01-01 2025-12-31 14559954 core:OfficeEquipment 2025-01-01 2025-12-31 14559954 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 14559954 core:NetGoodwill 2025-01-01 2025-12-31 14559954 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 14559954 dpl:GroupUndertakings 2025-01-01 2025-12-31 14559954 dpl:ParticipatingInterests 2025-01-01 2025-12-31 14559954 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 14559954 core:ListedExchangeTraded 2025-01-01 2025-12-31 14559954 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 14559954 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 14559954 dpl:CostSales 2024-01-01 2024-12-31 14559954 dpl:DistributionCosts 2024-01-01 2024-12-31 14559954 core:LandBuildings 2024-01-01 2024-12-31 14559954 core:PlantMachinery 2024-01-01 2024-12-31 14559954 core:Vehicles 2024-01-01 2024-12-31 14559954 core:FurnitureFittings 2024-01-01 2024-12-31 14559954 core:OfficeEquipment 2024-01-01 2024-12-31 14559954 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 14559954 core:NetGoodwill 2024-01-01 2024-12-31 14559954 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 14559954 dpl:GroupUndertakings 2024-01-01 2024-12-31 14559954 dpl:ParticipatingInterests 2024-01-01 2024-12-31 14559954 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 14559954 core:ListedExchangeTraded 2024-01-01 2024-12-31 14559954 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 14559954 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 14559954 core:NetGoodwill 2025-12-31 14559954 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 14559954 core:LandBuildings 2025-12-31 14559954 core:PlantMachinery 2025-12-31 14559954 core:Vehicles 2025-12-31 14559954 core:FurnitureFittings 2025-12-31 14559954 core:OfficeEquipment 2025-12-31 14559954 core:AfterOneYear 2025-12-31 14559954 core:WithinOneYear 2025-12-31 14559954 core:ListedExchangeTraded 2025-12-31 14559954 core:UnlistedNon-exchangeTraded 2025-12-31 14559954 core:ShareCapital 2025-12-31 14559954 core:SharePremium 2025-12-31 14559954 core:RevaluationReserve 2025-12-31 14559954 core:OtherReservesSubtotal 2025-12-31 14559954 core:RetainedEarningsAccumulatedLosses 2025-12-31 14559954 core:NetGoodwill 2024-12-31 14559954 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 14559954 core:LandBuildings 2024-12-31 14559954 core:PlantMachinery 2024-12-31 14559954 core:Vehicles 2024-12-31 14559954 core:FurnitureFittings 2024-12-31 14559954 core:OfficeEquipment 2024-12-31 14559954 core:AfterOneYear 2024-12-31 14559954 core:WithinOneYear 2024-12-31 14559954 core:ListedExchangeTraded 2024-12-31 14559954 core:UnlistedNon-exchangeTraded 2024-12-31 14559954 core:ShareCapital 2024-12-31 14559954 core:SharePremium 2024-12-31 14559954 core:RevaluationReserve 2024-12-31 14559954 core:OtherReservesSubtotal 2024-12-31 14559954 core:RetainedEarningsAccumulatedLosses 2024-12-31 14559954 core:NetGoodwill 2023-12-31 14559954 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 14559954 core:LandBuildings 2023-12-31 14559954 core:PlantMachinery 2023-12-31 14559954 core:Vehicles 2023-12-31 14559954 core:FurnitureFittings 2023-12-31 14559954 core:OfficeEquipment 2023-12-31 14559954 core:AfterOneYear 2023-12-31 14559954 core:WithinOneYear 2023-12-31 14559954 core:ListedExchangeTraded 2023-12-31 14559954 core:UnlistedNon-exchangeTraded 2023-12-31 14559954 core:ShareCapital 2023-12-31 14559954 core:SharePremium 2023-12-31 14559954 core:RevaluationReserve 2023-12-31 14559954 core:OtherReservesSubtotal 2023-12-31 14559954 core:RetainedEarningsAccumulatedLosses 2023-12-31 14559954 core:AfterOneYear 2025-01-01 2025-12-31 14559954 core:WithinOneYear 2025-01-01 2025-12-31 14559954 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 14559954 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 14559954 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 14559954 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 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2025-12-31 14559954 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 14559954 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 14559954 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 14559954 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 14559954 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 14559954 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 14559954 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 14559954 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 14559954 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 14559954 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 14559954 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 14559954 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 14559954 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 14559954 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 14559954 bus:Director1 2025-01-01 2025-12-31

ARCULUS EDA LTD

Registered Number
14559954
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

ARCULUS EDA LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | HSU, Yu-Hsueh, Dr

Registered Address | 20-22 Wenlock Road
| London
| N1 7GU

Registered Number | 14559954 (England and Wales)

ARCULUS EDA LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,208 |  |  |  | 1,474
|  |  |  | 1,208 |  |  |  | 1,474
Current assets |  |  |  |  |  |  |  |
Debtors |  | 71,491 |  |  |  | 71,609 |  |
Cash at bank and on hand |  | 21,618 |  |  |  | 32,202 |  |
|  | 93,109 |  |  |  | 103,811 |  |
Creditors amounts falling due within one year | 4 | (3,061) |  |  |  | (2,359) |  |
Net current assets (liabilities) |  |  |  | 90,048 |  |  |  | 101,452
Total assets less current liabilities |  |  |  | 91,256 |  |  |  | 102,926
Net assets |  |  |  | 91,256 |  |  |  | 102,926
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 105,000 |  |  |  | 105,000
Share premium |  |  |  | 95,000 |  |  |  | 95,000
Profit and loss account |  |  |  | (108,744) |  |  |  | (97,074)
Shareholders' funds |  |  |  | 91,256 |  |  |  | 102,926

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 March 2026, and are signed on its behalf by:
HSU, Yu-Hsueh, Dr Director Registered Company No. 14559954

ARCULUS EDA LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 18

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 2,192 |  | 2,192
| At 31 December 25 | 2,192 |  | 2,192
| Depreciation and impairment
| At 01 January 25 | 718 |  | 718
| Charge for year | 266 |  | 266
| At 31 December 25 | 984 |  | 984
| Net book value
| At 31 December 25 | 1,208 |  | 1,208
| At 31 December 24 | 1,474 |  | 1,474

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 495
| Other creditors | 1,961 |  | 1,064
| Accrued liabilities and deferred income | 1,100 |  | 800
| Total | 3,061 |  | 2,359

| Other Creditors is made of Director's loan.

5. | Share capital
--- | ---
| 1,000,000 A Ordinary of £0.10 each 50,000 B Ordinary of £0.10 each