REGISTERED NUMBER: 06011512 (England and Wales)

ARK CONSTRUCTION (UK) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S McNally

SECRETARY:

Mrs K McNally

REGISTERED OFFICE:

53 Anglesey Drive

Poynton

Stockport

SK12 1BU

REGISTERED NUMBER:

06011512 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

27,034

4,154

CURRENT ASSETS

Stocks

25,500

295,992

Debtors

5

176,166

172,223

Cash at bank

302,608

79,674

504,274

547,889

CREDITORS

Amounts falling due within one year

6

212,454

266,494

NET CURRENT ASSETS

291,820

281,395

TOTAL ASSETS LESS CURRENT LIABILITIES

318,854

285,549

CREDITORS

Amounts falling due after more than one year

7

(662

)

-

PROVISIONS FOR LIABILITIES

(6,759

)

(1,038

)

NET ASSETS

311,433

284,511

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

311,431

284,509

SHAREHOLDERS' FUNDS

311,433

284,511

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 22 June 2026 and were signed by:

S McNally - Director

1.	STATUTORY INFORMATION

Ark Construction (UK) 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.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

9,037

18,670

27,707

Additions

-

35,215

35,215

Disposals

-

(18,670

)

(18,670

)

At 30 September 2025

9,037

35,215

44,252

DEPRECIATION

At 1 October 2024

8,206

15,347

23,553

Charge for year

208

8,804

9,012

Eliminated on disposal

-

(15,347

)

(15,347

)

At 30 September 2025

8,414

8,804

17,218

NET BOOK VALUE

At 30 September 2025

623

26,411

27,034

At 30 September 2024

831

3,323

4,154

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

35,215

At 30 September 2025

35,215

DEPRECIATION

Charge for year

8,804

At 30 September 2025

8,804

NET BOOK VALUE

At 30 September 2025

26,411

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

173,668

142,128

VAT

-

28,817

Prepayments

2,498

1,278

176,166

172,223

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,842

-

Trade creditors

24,558

148,875

Corporation tax

24,221

-

Wage control account

640

668

Social security and other taxes

3,136

7,172

VAT

7,182

-

Cap on tap credit card

9,896

47,743

Other creditors - snagging

121,820

59,001

Accrued expenses

11,159

3,035

212,454

266,494

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

662

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S McNally.