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Registered Number: SC732186
Scotland
ARCH DECO LTD
Abridged Accounts
Period of accounts Start date: 01 June 2025 End date: 30 June 2026

Arch Deco Ltd Contents Page For the Period 01 June 2025 to 30 June 2026
Statement of Financial Position | 1

Arch Deco Ltd Statement of Financial Position As at 30 June 2026
|  | 2026
--- | --- | ---
|  | £ | £
Creditors: amount falling due within one year |  | 1 |
Net current assets |  |  | 1
Total assets less current liabilities |  |  | 1
Net assets |  |  | 1
Capital and reserves |  |  | 1
NOTES TO THE ACCOUNTS General Information Arch Deco Ltd is a private company, limited by shares, registered in Scotland, registration number SC732186, registration address 9 Stewart Drive, Whitburn, EH47 0EJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Licences and patents Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years. Development expenditures Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit. Computer software development costs Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over years. Franchise Fees Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of years. Trade Mark Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of years. Copy Rights Copy Rights is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Copy rights of years. Software License Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.
2. | Average number of employees 1 Average number of employees during the period was 0.
For the period ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts. The financial statements were approved by the director on 01 July 2026 and were signed by:
-------------------------------- Mateusz Miroslaw SALAMAJ Director
1