REGISTERED NUMBER: OC387470 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ARCTECH PARTNERSHIP LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Ms T Dufty

J Edwards

REGISTERED OFFICE:

C/O National Business

Register Group Ltd

Suite 7 6 Doctors Lane

Henley-in-Arden

Warwickshire

B95 5AW

REGISTERED NUMBER:

OC387470 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Intangible assets

4

-

900

Property, plant and equipment

5

9,168

4,949

9,168

5,849

CURRENT ASSETS

Debtors

6

3,461

5,648

Cash at bank

29,200

19,139

32,661

24,787

CREDITORS

Amounts falling due within one year

7

372

2,506

NET CURRENT ASSETS

32,289

22,281

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

41,457

28,130

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

41,457

28,130

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

41,457

28,130

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 20 May 2026 and were signed by:

J Edwards - Designated member

Ms T Dufty - Designated member

1.	STATUTORY INFORMATION

Arctech Partnership LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The Members have considered the going concern status of the business and determined that although there are material uncertainties the going concern basis remains appropriate with the support from the members.

Members contributions

There have been no contributions made by the members during the year and there are no set repayment terms on amounts advanced from the LLP.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

9,000

AMORTISATION

At 1 April 2025

8,100

Charge for year

900

At 31 March 2026

9,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

900

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

5,833

14,423

20,256

Additions

235

7,098

7,333

At 31 March 2026

6,068

21,521

27,589

DEPRECIATION

At 1 April 2025

3,756

11,551

15,307

Charge for year

556

2,558

3,114

At 31 March 2026

4,312

14,109

18,421

NET BOOK VALUE

At 31 March 2026

1,756

7,412

9,168

At 31 March 2025

2,077

2,872

4,949

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,290

2,310

VAT

209

-

Prepayments and accrued income

1,962

3,338

3,461

5,648

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.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

372

1,185

VAT

-

1,153

Other creditors

-

168

372

2,506

Short term creditors are measured at 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.

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

41,457

28,130

Falling due within one year

41,457

28,130

In the event of the LLP winding up, creditors interests will be met first and interests of the members will be met last.