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Company Registration No. 01284322 (England and Wales)
Arcturus Building and Construction Limited Unaudited accounts for the year ended 30 September 2025
Arcturus Building and Construction Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Arcturus Building and Construction Limited Company Information for the year ended 30 September 2025
Directors
N Pinder M Pinder
Secretary
M Pinder
Company Number
01284322 (England and Wales)
Registered Office
Pickade House, Risborough Road Great Kimble Aylesbury Bucks HP17 0XS England
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Arcturus Building and Construction Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
21,418
26,536
Investment property
5
185,000
185,000
206,418
211,536
Current assets
Inventories
-
15,000
Debtors
6
5,632
3,852
Cash at bank and in hand
332,082
205,525
337,714
224,377
Creditors: amounts falling due within one year
7
(118,726)
(28,021)
Net current assets
218,988
196,356
Total assets less current liabilities
425,406
407,892
Provisions for liabilities
Deferred tax
(21,871)
(19,185)
Net assets
403,535
388,707
Capital and reserves
Called up share capital
1,768
1,768
Revaluation reserve
73,439
73,439
Profit and loss account
328,328
313,500
Shareholders' funds
403,535
388,707
For the year ending 30 September 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 directors acknowledge 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 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 of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by
N Pinder Director Company Registration No. 01284322
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Arcturus Building and Construction Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Arcturus Building and Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 01284322. The registered office is Pickade House, Risborough Road, Great Kimble, Aylesbury, Bucks, HP17 0XS, England.
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:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Turnover
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
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.
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Arcturus Building and Construction Limited Notes to the Accounts for the year ended 30 September 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 October 2024
22,501
30,848
1,886
13,663
68,898
Additions
-
-
-
2,231
2,231
Disposals
(280)
-
-
-
(280)
At 30 September 2025
22,221
30,848
1,886
15,894
70,849
Depreciation
At 1 October 2024
10,012
21,087
1,866
9,397
42,362
Charge for the year
3,070
2,440
5
1,624
7,139
On disposals
(70)
-
-
-
(70)
At 30 September 2025
13,012
23,527
1,871
11,021
49,431
Net book value
At 30 September 2025
9,209
7,321
15
4,873
21,418
At 30 September 2024
12,489
9,761
20
4,266
26,536
5
Investment property
2025
£
Fair value at 1 October 2024
185,000
At 30 September 2025
185,000
The gross amount of assets held for use in operating leases amounts to £185,000 (2024: £185,000). Cost or valuation at 30 September 2025 is represented by: Revaluation in 2018 £60,000 Revaluation in 2017 £15,000 Revaluation in 2005 £36,500 Revaluation in 1999 £36,939 Cost £36,561 If the investment property had not been revalued it would have been included at a historical cost of £36,561 (2024 £36,561). The investment property was valued on an open market basis on 30 September 2025 by the directors. The directors' valuation is based upon a professional valuation carried out by Stupples, a commercial property consultant, in May 2004 together with their knowledge of the current property market.
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Arcturus Building and Construction Limited Notes to the Accounts for the year ended 30 September 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
2,000
2,000
Accrued income and prepayments
3,632
1,852
5,632
3,852
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
30,267
4,099
Taxes and social security
81,634
4,549
Other creditors
6,600
4,692
Loans from directors
225
14,681
118,726
28,021
8
Transactions with related parties
N J F Pinder and M Pinder - Directors and shareholders of the company Amount due to the related party at the balance sheet date was £225 (2024: £465). G F Pinder - Director Amount due to the related party at the balance sheet date was £Nil (2024:£7,108). J Pinder - Director Amount due to the related party at the balance sheet date was £Nil (2024:£7,108). The company has been controlled throughout the year by N J F Pinder, a director and shareholder.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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