1 November 2024 false No description of principal activity Taxfiler 2024.6 SC549011business:PrivateLimitedCompanyLtd2024-11-012025-10-31 SC5490112024-10-31 SC5490112024-11-012025-10-31 SC549011business:AuditExemptWithAccountantsReport2024-11-012025-10-31 SC549011business:FilletedAccounts2024-11-012025-10-31 SC5490112025-10-31 SC549011business:Director12024-11-012025-10-31 SC549011business:RegisteredOffice2024-11-012025-10-31 SC5490112024-10-31 SC549011core:WithinOneYear2025-10-31 SC549011core:WithinOneYear2024-10-31 SC549011core:AfterOneYear2025-10-31 SC549011core:AfterOneYear2024-10-31 SC549011core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 SC549011core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC549011core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 SC549011core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC549011core:PreviouslyStatedAmount2025-10-31 SC549011core:PreviouslyStatedAmount2024-10-31 SC549011business:SmallEntities2024-11-012025-10-31 SC549011countries:Scotland2024-11-012025-10-31 SC549011core:MotorVehicles2024-11-012025-10-31 SC549011core:FurnitureFittings2024-11-012025-10-31 SC549011core:ComputerEquipment2024-11-012025-10-31 SC549011core:Goodwill2024-10-31 SC549011core:IntangibleAssetsOtherThanGoodwill2024-10-31 SC549011core:Goodwill2025-10-31 SC549011core:IntangibleAssetsOtherThanGoodwill2025-10-31 SC549011core:Goodwill2024-11-012025-10-31 SC549011core:IntangibleAssetsOtherThanGoodwill2024-11-012025-10-31 SC549011core:MotorVehicles2024-10-31 SC549011core:FurnitureFittings2024-10-31 SC549011core:ComputerEquipment2024-10-31 SC549011core:MotorVehicles2025-10-31 SC549011core:FurnitureFittings2025-10-31 SC549011core:ComputerEquipment2025-10-31 SC549011business:Director112024-11-012025-10-31 SC549011business:Director112024-10-31 SC549011business:Director112025-10-31 SC549011business:Director222024-11-012025-10-31 SC549011business:Director222024-10-31 SC549011business:Director222025-10-31 SC5490112023-11-012024-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC549011 (Scotland)
Ark Benefits Limited Unaudited accounts for the year ended 31 October 2025
Ark Benefits Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Ark Benefits Limited Company Information for the year ended 31 October 2025
Director
Kevin Ross
Company Number
SC549011 (Scotland)
Registered Office
Tigh-An-Uillt Muckhart Dollar Clackmannanshire FK14 7JH Scotland
Accountants
Thaler Limited 5 South Charlotte Street Edinburgh EH2 4AN
- 3 -
Ark Benefits Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
13,766 
15,766 
Tangible assets
5
11,349 
22,827 
25,115 
38,593 
Current assets
Debtors
6
40,496 
23,727 
Cash at bank and in hand
48,121 
63,080 
88,617 
86,807 
Creditors: amounts falling due within one year
7
(12,219)
73,723 
Net current assets
76,398 
160,530 
Total assets less current liabilities
101,513 
199,123 
Creditors: amounts falling due after more than one year
8
(18,744)
(21,215)
Net assets
82,769 
177,908 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
82,767 
177,906 
Shareholders' funds
82,769 
177,908 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 July 2026 and were signed on its behalf by
Kevin Ross Director Company Registration No. SC549011
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Ark Benefits Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Ark Benefits Limited is a private company, limited by shares, registered in Scotland, registration number SC549011. The registered office is Tigh-An-Uillt, Muckhart, Dollar, Clackmannanshire, FK14 7JH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 years
Fixtures & fittings
5 years
Computer equipment
3 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 November 2024
20,000 
7,933 
27,933 
At 31 October 2025
20,000 
7,933 
27,933 
Amortisation
At 1 November 2024
12,167 
- 
12,167 
Charge for the year
2,000 
- 
2,000 
At 31 October 2025
14,167 
- 
14,167 
Net book value
At 31 October 2025
5,833 
7,933 
13,766 
At 31 October 2024
7,833 
7,933 
15,766 
- 5 -
Ark Benefits Limited Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
48,645 
5,559 
6,752 
60,956 
At 31 October 2025
48,645 
5,559 
6,752 
60,956 
Depreciation
At 1 November 2024
29,117 
3,030 
5,982 
38,129 
Charge for the year
9,729 
1,112 
637 
11,478 
At 31 October 2025
38,846 
4,142 
6,619 
49,607 
Net book value
At 31 October 2025
9,799 
1,417 
133 
11,349 
At 31 October 2024
19,528 
2,529 
770 
22,827 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
26,732 
22,279 
Accrued income and prepayments
12,316 
- 
Other debtors
1,448 
1,448 
40,496 
23,727 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
9,855 
8,863 
Obligations under finance leases and hire purchase contracts
2,470 
4,915 
Trade creditors
18 
518 
Taxes and social security
10,768 
9,394 
Other creditors
342 
- 
Loans from directors
(12,734)
(98,913)
Accruals
1,500 
1,500 
12,219 
(73,723)
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
18,744 
21,215 
- 6 -
Ark Benefits Limited Notes to the Accounts for the year ended 31 October 2025
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director loan account
98,913 
18,151 
119,355 
(2,291)
Director loan account
- 
15,025 
- 
15,025 
98,913 
33,176 
119,355 
12,734 
10
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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