REGISTERED NUMBER: 04511257 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ARCO TRAINING SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I Foster Esq

SECRETARY:

Mrs S Panormo

REGISTERED OFFICE:

Invicta Business Centre

Monument Way

Orbital Park

Ashford

Kent

TN24 0HB

BUSINESS ADDRESS:

Unit 6F, Thomas Way

Hersden

Canterbury

Kent

CT3 4JZ

REGISTERED NUMBER:

04511257 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Invicta Business Centre

Monument Way

Orbital Park

Ashford

Kent

TN24 0HB

FIXED ASSETS

Tangible assets

5

4,689

6,253

Investments

6

34,782

34,782

39,471

41,035

CURRENT ASSETS

Debtors

7

4,116

43,776

Cash at bank

180,203

182,669

184,319

226,445

CREDITORS

Amounts falling due within one year

8

19,937

37,080

NET CURRENT ASSETS

164,382

189,365

TOTAL ASSETS LESS CURRENT LIABILITIES

203,853

230,400

PROVISIONS FOR LIABILITIES

1,079

1,439

NET ASSETS

202,774

228,961

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

202,773

228,960

SHAREHOLDERS' FUNDS

202,774

228,961

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

I Foster Esq - Director

1.	STATUTORY INFORMATION

Arco Training Services 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of goods and services provided during the year, net of value added tax.

Tangible fixed assets

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

Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Pension costs and other post-retirement benefits

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

Fixed asset investments

Fixed asset investments reflect corporate owned bonds. Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

8,749

9,188

17,937

DEPRECIATION

At 1 September 2024

8,399

3,285

11,684

Charge for year

88

1,476

1,564

At 31 August 2025

8,487

4,761

13,248

NET BOOK VALUE

At 31 August 2025

262

4,427

4,689

At 31 August 2024

350

5,903

6,253

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

and 31 August 2025

34,782

NET BOOK VALUE

At 31 August 2025

34,782

At 31 August 2024

34,782

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2018

50,000

Valuation in 2019

1,862

Valuation in 2020

(2,907

)

Valuation in 2021

9,898

Valuation in 2022

(4,686

)

Valuation in 2023

(17,680

)

Valuation in 2024

(1,705

)

34,782

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

50,000

50,000

Fixed asset investments were valued on a current cash in value basis on 31 August 2023 by The Prudential Assurance Company Limited. .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,116

33,438

Other debtors

-

10,338

4,116

43,776

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

160

-

Taxation and social security

8,325

15,614

Other creditors

11,452

21,466

19,937

37,080

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

I Foster Esq

Balance outstanding at start of year

-

231

Amounts repaid

-

(231

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-