ACCOUNTS - Final Accounts preparation

Company registration number: 06705738

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 NOVEMBER 2025

	ARCADIA SFX LIMITED


ARCADIA SFX LIMITED

COMPANY INFORMATION

Directors	A M Gunn
	M V Gunn


Registered number	06705738


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Trading address	Avalon
	34a Dalton Fold Road
	Huddersfield
	West Yorkshire
	HD5 9NN



Accountants	Menzies LLP
	Chartered Accountants
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


ARCADIA SFX LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 6


ARCADIA SFX LIMITED REGISTERED NUMBER:06705738

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	5		-		3,000
			-		3,000
Current assets
Debtors: amounts falling due within one year	6	5,624		1,226
Cash at bank and in hand		86,489		140,869
		92,113		142,095
Creditors: amounts falling due within one year	7	(91,059)		(68,782)
Net current assets			1,054		73,313
Total assets less current liabilities			1,054		76,313

Net assets			1,054		76,313

Capital and reserves
Called up share capital	100	100
Profit and loss account	954	76,213
	1,054	76,313

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 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 by:

A M Gunn

Director

Date: 4 June 2026

The notes on pages 2 to 6 form part of these financial statements.

Page 1


ARCADIA SFX LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Arcadia SFX Limited is a private company, limited by shares, registered in England and Wales, registration number 06705738. The registered office and principal place of business is stated on the company information page.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 2


ARCADIA SFX LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.4

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.6

Intangible assets

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Income and Retained Earnings over its useful economic life of ten years.

Page 3


ARCADIA SFX LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

The estimated useful lives range as follows:

				Plant and machinery	-	5	years
				Motor vehicles	-	4	years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4


ARCADIA SFX LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.	Intangible assets

		Goodwill
		£
	Cost
	At 1 December 2024	75,000
	At 30 November 2025	75,000
	Amortisation
	At 1 December 2024	75,000
	At 30 November 2025	75,000
	Net book value
	At 30 November 2025	-
	At 30 November 2024	-

5.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost or valuation
At 1 December 2024	7,563	37,155	44,718
At 30 November 2025	7,563	37,155	44,718
Depreciation
At 1 December 2024	7,563	34,155	41,718
Charge for the year on owned assets	-	3,000	3,000
At 30 November 2025	7,563	37,155	44,718
Net book value
At 30 November 2025	-	-	-
At 30 November 2024	-	3,000	3,000

Page 5


ARCADIA SFX LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Debtors

					2025	2024
					£	£


Other debtors	-	1,226
Deferred taxation	5,624	-
	5,624	1,226

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

Trade creditors	1,700	3,314
Corporation tax	-	5,624
Other taxation and social security	1,978	-
Other creditors	82,781	55,444
Accruals and deferred income	4,600	4,400
	91,059	68,782

8.	Deferred taxation

		2025
		£

	Charged to profit or loss	5,624
	At end of year	5,624

The deferred tax asset is made up as follows:
	2025	2024
	£	£

	Tax losses carried forward	5,624	-
		5,624	-

9.	Related party transactions
	As at the balance sheet date, within other creditors there is a balance owed to the directors of £82,781 (2024- £55,444) by the company. The loan has been provided interest free and is repayable on demand.

Page 6