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Registered number: 14312163 ARCT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ARCT LIMITED REGISTERED NUMBER: 14312163 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1 |  | 1
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 100 |  | 100 |
Cash at bank and in hand | 6 | 1,010 |  | 1,000 |
|  | 1,110 |  | 1,100 |
Creditors: amounts falling due within one year | 7 | (1,011) |  | (1,001) |
Net current assets |  |  | 99 |  | 99
Total assets less current liabilities |  |  | 100 |  | 100
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
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ARCT LIMITED REGISTERED NUMBER: 14312163 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 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 financial statements have been prepared 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 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 profit and loss account 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 by:
T D Prince
Director
Date: 7 May 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
ARCT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
ARCT Limited, a private company limited by shares, is incorporated in England and Wales. The registered office is located at Suite 11, The Sanctuary, 23 Oak Hill Grove, Surbiton, England, KT6 6DU. The company's registered number is 14312163. 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 requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in pounds sterling, the functional currency, rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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ARCT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Fixed asset investments
|  | Interest in other participating interests
|  | £
| Cost or valuation |
| At 1 September 2024 | 1
| Additions | 1
| Disposals | (1)
| At 31 August 2025 | 1
| During the year, 10 ordinary A3 shares with a nominal value of £0.10 were purchased in Posting Parrot Limited. The nominal value has been rounded to the nearest £1 in the accounts. Subsequently, during the year, 10 ordinary A3 shares with a nominal value of £0.10 were disposed of in Posting Parrot Limited. The nominal value has been rounded to the nearest £1 in the accounts.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 100 | 100
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,010 | 1,000
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1,011 | 1,001
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ARCT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 26 (2024 - 26) Ordinary A shares of £1.00 each | 26 | 26
|  | 26 (2024 - 26) Ordinary B shares of £1.00 each | 26 | 26
|  | 24 (2024 - 24) Ordinary C shares of £1.00 each | 24 | 24
|  | 24 (2024 - 24) Ordinary D shares of £1.00 each | 24 | 24
|  |  | 100 | 100
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