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COMPANY REGISTRATION NUMBER: 04087015

Archfield Limited

Filleted Unaudited Financial Statements

31 October 2025

Archfield Limited

Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 5 |  | 429,377 | 429,377

Current assets

Debtors | 6 | 8,113 |  | 8,328
Cash at bank and in hand | 2,247 |  | 2,130
| -------- |  | --------
| 10,360 |  | 10,458

Creditors: amounts falling due within one year | 7 | 11,500 |  | 12,469
| -------- |  | --------
Net current liabilities |  | 1,140 | 2,011
|  | --------- | ---------
Total assets less current liabilities |  | 428,237 | 427,366

Creditors: amounts falling due after more than one year | 8 |  | 403,950 | 403,950
|  | --------- | ---------
Net assets |  | 24,287 | 23,416
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 24,285 | 23,414
|  | -------- | --------
Shareholders funds |  | 24,287 | 23,416
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2025 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Archfield Limited

Statement of Financial Position (continued)

31 October 2025
These financial statements were approved by the board of directors and authorised for issue on 5 July 2026 , and are signed on behalf of the board by:

Mr. T.R.A. Burling |
Director |

Company registration number: 04087015

Archfield Limited

Notes to the Financial Statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 69 Campbell Avenue, Barkingside, Ilford, Essex, IG6 1EB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Investments

| Other investments other than loans
| £
Cost |
At 1 November 2024 and 31 October 2025 | 429,377
| ---------
Impairment |
At 1 November 2024 and 31 October 2025 | –
| ---------

Carrying amount |
At 31 October 2025 | 429,377
| ---------
At 31 October 2024 | 429,377
| ---------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 8,113 | 8,328
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 11,500 | 12,469
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 403,950 | 403,950
| --------- | ---------

The bank loans and overdrafts secured by a fixed and floating charge amounted to £403,950 at 31 October 2025 (£403,950 at 31 October 2024).
Included within creditors: amounts falling due after more than one year is an amount of £403,950 (2024: £403,950) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
9. Director's advances, credits and guarantees
There were no overdrawn directors loan account balances in existence at 31 October 2025 or at 31 October 2024.
10. Related party transactions
At the balance sheet date, the company was under the control control of Mr. T.R.A. Burling .