Registration number: SC807015

Reid's Arc Ltd

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Reid's Arc Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Reid's Arc Ltd for the year ended 31 December 2025 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Reid's Arc Ltd, as a body, in accordance with the terms of our engagement letter dated 2 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of Reid's Arc Ltd and state those matters that we have agreed to state to the Board of Directors of Reid's Arc Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Reid's Arc Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Reid's Arc Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Reid's Arc Ltd. You consider that Reid's Arc Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Reid's Arc Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

21 April 2026

Reid's Arc Ltd

(Registration number: SC807015)
Balance Sheet as at 31 December 2025

		31 December 2025 £	31 December 2024 £
Fixed assets		47,350	53,151
Current assets		27,798	61,761
Creditors: Amounts falling due within one year		(33,287)	(47,068)
Net current (liabilities)/assets		(5,489)	14,693
Total assets less current liabilities		41,861	67,844
Creditors: Amounts falling due after more than one year		(39,909)	(53,973)
Accruals and deferred income		(3,660)	(2,540)
		(1,708)	11,331
Capital and reserves		(1,708)	11,331

Reid's Arc Ltd

(Registration number: SC807015)
Balance Sheet as at 31 December 2025 (continued)

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
East Cranberry
Leswalt
STRANRAER
DG9 0RG
United Kingdom

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 December 2025 £
K Reid
Directors Loan Account	21,786	22,624	(24,636)	(13,563)	303	6,514
A Reid
Directors Loan Account	21,786	22,624	(13,012)	(25,187)	303	6,514

2024	At 15 April 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 December 2024 £
K Reid
Directors Loan Account	-	28,573	(7,080)	-	293	21,786
A Reid
Directors Loan Account	-	28,574	(7,080)	-	292	21,786

Directors' advances are repayable on demand.

Interest has been charged at a rate of 2.25% on advances to directors up to April 2025, and at 3.75% thereafter.

Reid's Arc Ltd

(Registration number: SC807015)
Balance Sheet as at 31 December 2025 (continued)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 April 2026 and signed on its behalf by:
 

......................................... A Reid Company secretary and director

......................................... K Reid Director