Arcwhiz 2000 Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Arcwhiz 2000 Limited

Company Information

Directors

Mr Robert Pattinson Mr Stevie-Lee Pattinson

Registered office

Lion House 400 Durham Road Birtley Co Durham DH3 1LS

Accountants

Chuhan and Singh Partnership Limited Chartered Accountants81 Borough Road Middlesbrough TS1 3AA

Arcwhiz 2000 Limited

(Registration number: 03903860)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,076,463	643,216
Current assets
Stocks		10,565	11,910
Debtors	5	76,187	1,173,641
Cash at bank and in hand		1,155,651	704,723
		1,242,403	1,890,274
Creditors: Amounts falling due within one year	6	(247,115)	(521,034)
Net current assets		995,288	1,369,240
Total assets less current liabilities		2,071,751	2,012,456
Creditors: Amounts falling due after more than one year	6	(2,994)	(16,011)
Provisions for liabilities		(6,671)	(8,211)
Net assets		2,062,086	1,988,234
Capital and reserves
Called up share capital		1,068,572	1,068,572
Share premium reserve		1,121,430	1,121,430
Revaluation reserve		188,000	188,000
Retained earnings		(315,916)	(389,768)
Shareholders' funds		2,062,086	1,988,234

Arcwhiz 2000 Limited

(Registration number: 03903860)
Balance Sheet as at 31 July 2025 (continued)

For the financial period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The member has not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:
 

......................................... Mr Stevie-Lee Pattinson Director

Arcwhiz 2000 Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lion House
400 Durham Road
Birtley
Co Durham
DH3 1LS

These financial statements were authorised for issue by the Board on 29 April 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable to the UK and the Republic of Ireland'.

Basis of preparation

These financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit and loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents licensed bar and restaurant income, excluding value added tax.

Arcwhiz 2000 Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 July 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognise in profit or loss. A decrease in the carrying amount of an asset as a revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset. The directors consider that the net realisable value for land and buildings is not materially different from the costs of those assets, consequently the depreciation rate for this category of assets is nil. Depreciation rates for other categories of assets are as follows;

Asset class	Depreciation method and rate
Fixtures and fittings	20% reducing balance
Motor vehicles	25% reducing balance
Computer equipment	20% straight line

Stocks

Stocks are measured at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3	Staff numbers

The average number of persons employed by the company during the period, amounted to 36 (2024 - 26).

Arcwhiz 2000 Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 July 2025 (continued)

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	600,000	97,155	4,179	10,491	711,825
Additions	429,516	17,945	-	10,250	457,711
Disposals	-	(2,122)	-	(10,491)	(12,613)
At 31 July 2025	1,029,516	112,978	4,179	10,250	1,156,923
Depreciation
At 1 February 2024	-	61,101	1,716	5,792	68,609
Charge for the period	-	16,599	1,116	2,421	20,136
Eliminated on disposal	-	(2,122)	-	(6,163)	(8,285)
At 31 July 2025	-	75,578	2,832	2,050	80,460
Carrying amount
At 31 July 2025	1,029,516	37,400	1,347	8,200	1,076,463
At 31 January 2024	600,000	36,054	2,463	4,699	643,216

Revaluation
The fair value of the company's land and buildings was revalued on 31st July 2025 by the directors. The fair value is considered to be £1,029,516

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	7	60,000	1,160,000
Prepayments		16,187	13,641
		76,187	1,173,641

Arcwhiz 2000 Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 July 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		14,093	11,912
Trade creditors		100,168	90,210
Taxation and social security		97,169	108,292
Accruals and deferred income		16,263	17,895
Other creditors		19,422	292,725
		247,115	521,034

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		2,994	16,011

7	Related party transactions

Included in debtors is £60,000 (2024: £1,160,000) owed by companies in which the directors, or their close family members, have an interest.

Included in creditors due within one year is £3,436 (2024: £292,725) owed to the company directors and their close family members.