ACCOUNTS - Final Accounts preparation

Registered number: NI683862

Arcen (Ireland) Ltd

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 July 2025

Arcen (Ireland) Ltd

Registered number: NI683862

Balance Sheet

As at 31 July 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	1		1
Cash at bank and in hand	5	67		75
		68		76
Creditors: amounts falling due within one year	6	(400)		(300)
Net current liabilities			(332)		(224)
Total assets less current liabilities			(332)		(224)

Net liabilities			(332)		(224)

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		(333)	(225)
		(332)	(224)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 April 2026.

Jason Arthur	Johnston Bell
Director	Director

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

Page 1

Arcen (Ireland) Ltd

Registered number: NI683862

Balance Sheet (continued)

As at 31 July 2025

Page 2

Arcen (Ireland) Ltd

Notes to the Financial Statements

For the Year Ended 31 July 2025

1.	General information

Arcen (Ireland) Ltd is a private company limited by shares, incorporated in Northern Ireland. The registration number and address of the registered office are given in the company section of these financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

The directors of Arcen (Ireland) Ltd have reviewed the resources available and believe that the company has adequate resources to continue in operational existence for the foreseeable future.

Accordingly, Arcen (Ireland) Ltd continues to adopt the going concern basis in preparing the financial statements.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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Arcen (Ireland) Ltd

Notes to the Financial Statements

For the Year Ended 31 July 2025

Employees

The average monthly number of employees, including the directors, during the year was as follows:

	2025	2024
	No.	No.

Directors	2	2

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	1	1
	1	1

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	67	75
	67	75

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	400	300
	400	300

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1.00	1	1

Page 4

Arcen (Ireland) Ltd

Notes to the Financial Statements

For the Year Ended 31 July 2025

8.	Related party

Arcen (Ireland) Ltd is claiming exemption under FRS 102 Section 33.1A from disclosing transactions entered between members within the group.

9.	Controlling party

The ultimate controlling party is JJCC Holdings Ltd.

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