ACCOUNTS - Final Accounts preparation

Registered number: 15742300

ARC CARE SUPPORT LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

ARC CARE SUPPORT LTD

REGISTERED NUMBER: 15742300

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Intangible assets		10,863		13,320
Tangible assets		558		790
		11,421		14,110
Current assets
Debtors: amounts falling due within one year	100		100
Cash at bank and in hand	14,884		83,099
	14,984		83,199
Creditors: amounts falling due within one year	(5,819)		(2,299)
Net current assets		9,165		80,900
Total assets less current liabilities		20,586		95,010
Creditors: amounts falling due after more than one year		(135,000)		(135,000)

Net liabilities		(114,414)		(39,990)

Capital and reserves
Called up share capital	10	133	100
Profit and loss account		(114,547)	(40,090)
		(114,414)	(39,990)

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ARC CARE SUPPORT LTD

REGISTERED NUMBER: 15742300

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 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:

................................................

Mr P Rodgers

Director

Date: 28 May 2026

The notes on pages 3 to 7 form part of these financial statements.

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ARC CARE SUPPORT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Arc Care Support Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Docklands Business Centre Suite 12/3d, 10-16 Tiller Road, London, England, E14 8PX.

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 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 following principal accounting policies have been applied:

2.2

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.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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ARC CARE SUPPORT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

The estimated useful lives range as follows:

Franchise rights

years

2.5

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.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	25%	straight line
				Computer equipment	-	25%	straight line

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.

2.6

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.

2.7

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.

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ARC CARE SUPPORT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

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.

2.9

Going concern

The financial statements have been prepared on a going concern basis despite the company incurring losses in the current and prior financial year. The directors have confirmed their intention to continue to support the business and believe that the company has sufficient resources to continue in operational existence for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 0).

4.	Intangible assets

		Franchise Rights
		£
	Cost
	At 1 January 2025	17,200
	At 31 December 2025	17,200
	Amortisation
	At 1 January 2025	3,880
	Charge for the year on owned assets	2,457
	At 31 December 2025	6,337
	Net book value
	At 31 December 2025	10,863
	At 31 December 2024	13,320

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ARC CARE SUPPORT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Tangible fixed assets

	Fixtures and fittings	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 January 2025	490	434	924
At 31 December 2025	490	434	924
Depreciation
At 1 January 2025	71	63	134
Charge for the year on owned assets	123	109	232
At 31 December 2025	194	172	366
Net book value
At 31 December 2025	296	262	558
At 31 December 2024	419	371	790

Debtors

					2025	2024
					£	£


Other debtors	100	100
	100	100

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	14,884	83,099
	14,884	83,099

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ARC CARE SUPPORT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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

Trade creditors	-	1,499
Other taxation and social security	991	-
Other creditors	965	-
Accruals and deferred income	3,863	800
	5,819	2,299

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Amounts owed to associates	135,000	135,000
	135,000	135,000

10.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

133 (2024 - 100) Ordinary shares shares of £1.00 each	133	100

11.	Prior year adjustment

During the year, the directors identified that certain costs previously included within intangible fixed assets were incorrectly capitalised. These amounts have been reanalysed to the profit and loss account.

Comparative figures have been restated, resulting in a reduction in intangible assets and retained earnings.

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