REGISTERED NUMBER: 09283092 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

ARK Construction Lincs Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Beat

REGISTERED OFFICE:

C/O ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

REGISTERED NUMBER:

09283092 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

48,311

32,283

48,311

32,283

CURRENT ASSETS

Debtors

6

10,699

41,405

CREDITORS

Amounts falling due within one year

7

37,077

17,195

NET CURRENT (LIABILITIES)/ASSETS

(26,378

)

24,210

TOTAL ASSETS LESS CURRENT LIABILITIES

21,933

56,493

CREDITORS

Amounts falling due after more than one year

8

(15,000

)

(25,000

)

PROVISIONS FOR LIABILITIES

(5,284

)

(6,134

)

NET ASSETS

1,649

25,359

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,647

25,357

SHAREHOLDERS' FUNDS

1,649

25,359

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2026 and were signed by:

P J Beat - Director

1.	STATUTORY INFORMATION

ARK Construction Lincs Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of building services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

16,000

AMORTISATION

At 1 November 2024

and 31 October 2025

16,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

65,235

950

15,210

1,187

82,582

Additions

25,000

-

-

-

25,000

At 31 October 2025

90,235

950

15,210

1,187

107,582

DEPRECIATION

At 1 November 2024

38,703

848

9,676

1,072

50,299

Charge for year

7,730

20

1,107

115

8,972

At 31 October 2025

46,433

868

10,783

1,187

59,271

NET BOOK VALUE

At 31 October 2025

43,802

82

4,427

-

48,311

At 31 October 2024

26,532

102

5,534

115

32,283

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

-

2,520

Loan to Ark Joinery

2,530

35,080

Directors' current accounts

7,431

-

CIS suffered tax

738

3,805

10,699

41,405

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

26,512

15,918

Corporation tax

458

-

VAT

9,508

620

Directors' current accounts

-

56

Accrued expenses

599

601

37,077

17,195

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 1-2 years

10,000

10,000

Bank loans - 2-5 years

5,000

15,000

15,000

25,000

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

P J Beat

Balance outstanding at start of year

-

-

Amounts advanced

7,431

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,431

-

10.	RELATED PARTY DISCLOSURES

The director is a related party to Ark Bespoke Joinery Ltd.

A loan, which is included in debtors, subsisted between the company and Ark Bespoke Joinery Ltd with a value of £2,530 (2024 - £35,080) at the year end.

This loan is interest free and repayable on demand. All transactions were carried out on a commercial basis and in accordance with their normal terms and conditions of trade.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is P J Beat.