ARCS Energy Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08939349

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets			125,716		148,982
Tangible Assets	5		2		2
Investments	6		100		100

			125,818		149,084
CURRENT ASSETS
Debtors	7	24,397		271,349
Cash at bank and in hand		6,353		216

		30,750		271,565
Creditors: Amounts Falling Due Within One Year	8	(5,280,682 )		(5,224,112 )

NET CURRENT ASSETS (LIABILITIES)			(5,249,932 )		(4,952,547 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(5,124,114 )		(4,803,463 )

NET LIABILITIES			(5,124,114 )		(4,803,463 )

CAPITAL AND RESERVES
Called up share capital	9		260		260
Share premium account			247,140		247,140
Profit and Loss Account			(5,371,514 )		(5,050,863 )

SHAREHOLDERS' FUNDS			(5,124,114)		(4,803,463)

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ARCS Energy Limited

Balance Sheet (continued)

As At 31 March 2025

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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Philip Hanberry

Director

21/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ARCS Energy Limited Registered number 08939349 is a limited by shares company incorporated in England & Wales. The Registered Office is 20 Peterborough Road, Harrow, Middlesex, HA1 2BQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis, the directors have provided informal confirmation that they will continue to provide adequate financial support to the company.

2.3. Research and Development

Expenditure on research and development is written off to the profit & loss account over 5 years.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property comprises legal costs relating to the company's Patents. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	over 5 years
Fixtures & Fittings	over 5 years

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Prior Period Adjustment

During the financial year the company identified that interest on a loan advanced on 1 March 2017 had not been accrued in previous financial statements, despite the terms of the loan requiring interest to accrue daily at 15% per annum. The cumulative interest relating to prior periods to 31 March 2024 of £350,840 has been recognised in opening reserves as a prior period adjustment, with a corresponding increase in accruals. This adjustment has no impact on the current year profit or cash flows.

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	40,985	1,480	42,465

As at 31 March 2025	40,985	1,480	42,465

Depreciation
As at 1 April 2024	40,984	1,479	42,463

As at 31 March 2025	40,984	1,479	42,463

Net Book Value
As at 31 March 2025	1	1	2

As at 1 April 2024	1	1	2

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ARCS Energy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Investments

	Unlisted
	£
Cost
As at 1 April 2024	100

As at 31 March 2025	100

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	100

As at 1 April 2024	100

The investment represent 100% holding in Arcs Automotive Limited, a company incorporated in England.

7. Debtors

	2025	2024 as restated
	£	£
Due within one year
Prepayments and accrued income	10,961	10,961
Other debtors	-	247,140
VAT	13,436	13,248

	24,397	271,349

8. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	153,223	195,396
Other creditors	2,884,426	2,727,093
Accruals and deferred income	528,370	528,370
Directors' loan accounts	1,714,663	1,773,253

	5,280,682	5,224,112

9. Share Capital

	2025	2024 as restated
Allotted, called up and fully paid	£	£
130 Ordinary A shares of £ 1.000 each	130	130
130 Ordinary B shares of £ 1.000 each	130	130

	260	260

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ARCS Energy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Related Party Transactions

At the end of the year the company had a credit balance of £3,502,218 (2024 £3,344,885) with related parties.

During the year the company made payments to related parties for services, supplies and reimbursed expenses of £154,050 (2024 £357,825).

The related parties in the aforementioned transactions are related by virtue of common directorship and sole ownership where the transactions were with an unincorporated entity.

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