REGISTERED NUMBER: SC520227 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2025 TO 31 JANUARY 2026

FOR

ARCH FIFTEEN LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

72,013

74,906

CURRENT ASSETS

Stocks

6,875

9,156

Debtors

495,541

434,321

Cash at bank and in hand

79,029

30,232

581,445

473,709

CREDITORS

Amounts falling due within one year

420,010

424,479

NET CURRENT ASSETS

161,435

49,230

TOTAL ASSETS LESS CURRENT LIABILITIES

233,448

124,136

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

233,446

124,134

233,448

124,136

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

M K Fraser - Director

1.	STATUTORY INFORMATION

Arch Fifteen Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC520227

Registered office:

104 Constitution Street

Edinburgh

EH6 6AW

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 and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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

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 period was 17 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2025

and 31 January 2026

268,758

DEPRECIATION

At 1 August 2025

193,852

Charge for period

2,893

At 31 January 2026

196,745

NET BOOK VALUE

At 31 January 2026

72,013

At 31 July 2025

74,906

5.	RELATED PARTY DISCLOSURES

Mark Fraser and Michael Spink are directors for the following companies which operate loans with Arch Fifteen Ltd.

Gate 266 Ltd

Amount due from Arch Fifteen Ltd at the balance sheet date: £31,349 (2025: £13,568).

M&M Edinburgh Ltd

Amount due to Arch Fifteen Ltd at the balance sheet date: £500,057 (2025: £394,362).

Compass (Edinburgh) Ltd

Amount due from Arch Fifteen Ltd at the balance sheet date: £31,218 (2025: £38,218).

BCH Edinburgh Ltd

Amount due to Arch Fifteen Ltd at the balance sheet date: £18,200 (2025: £18,200).