Acorah Software Products - Accounts Production 19.2.450 false true false 7 November 2024 31 March 2026 31 March 2026 16067039 Dr Anna Hemming iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16067039 2024-11-06 16067039 2026-03-31 16067039 2024-11-07 2026-03-31 16067039 frs-core:CurrentFinancialInstruments 2026-03-31 16067039 frs-core:PlantMachinery 2026-03-31 16067039 frs-core:PlantMachinery 2024-11-07 2026-03-31 16067039 frs-core:PlantMachinery 2024-11-06 16067039 frs-core:ShareCapital 2026-03-31 16067039 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 16067039 frs-bus:PrivateLimitedCompanyLtd 2024-11-07 2026-03-31 16067039 frs-bus:FilletedAccounts 2024-11-07 2026-03-31 16067039 frs-bus:SmallEntities 2024-11-07 2026-03-31 16067039 frs-bus:AuditExempt-NoAccountantsReport 2024-11-07 2026-03-31 16067039 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-07 2026-03-31 16067039 frs-core:UnlistedNon-exchangeTraded 2026-03-31 16067039 frs-core:UnlistedNon-exchangeTraded 2024-11-06 16067039 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-06 16067039 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 16067039 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 16067039 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-06 16067039 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 16067039 frs-bus:Director1 2024-11-07 2026-03-31 16067039 frs-countries:EnglandWales 2024-11-07 2026-03-31
Registered number: 16067039
ARC Investment Group Limited
Unaudited Financial Statements
For the Period 7 November 2024 to 31 March 2026
ARC Investment Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ARC Investment Group Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 16067039

| 31 March 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 56,831
Investments | 5 |  | 100
|  |  | 56,931
CURRENT ASSETS
Debtors | 6 | 575,000 |
Cash at bank and in hand |  | 112,000 |
|  | 687,000 |
Creditors: Amounts Falling Due Within One Year | 7 | (222,151 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 464,849
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 521,780
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,208 )
NET ASSETS |  |  | 507,572
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200
Profit and Loss Account |  |  | 507,372
SHAREHOLDERS' FUNDS |  |  | 507,572

Page 1
Page 2
ARC Investment Group Limited
Balance Sheet (continued)
As At 31 March 2026
For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Dr Anna Hemming Director
31 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ARC Investment Group Limited
Notes to the Financial Statements
For the Period 7 November 2024 to 31 March 2026
Notes to the Financial Statements
1. General Information
ARC Investment Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16067039 . The registered office is 1-3 Baylis Mews, Twickenham, TW1 3HQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% per annum straight line

2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Investments
Unlisted investments are included at cost less impairment.
2.5. Consolidation
The company has taken advantage of the option not to file consolidated financial statements contained in Section 398 of the Companies Act 2026 on the basis that the company and its subsidary undertaking comprises a small group.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 3
Page 4
ARC Investment Group Limited
Notes to the Financial Statements (continued)
For the Period 7 November 2024 to 31 March 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 7 November 2024 | -
Additions | 61,235
As at 31 March 2026 | 61,235
Depreciation
As at 7 November 2024 | -
Provided during the period | 4,404
As at 31 March 2026 | 4,404
Net Book Value
As at 31 March 2026 | 56,831
As at 7 November 2024 | -

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 7 November 2024 | -
Additions | 100
As at 31 March 2026 | 100
Provision
As at 7 November 2024 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 100
As at 7 November 2024 | -

Investments represent shares in the wholly owned subsidiary undertaking, Thames Skin Clinic Limited, a company incorporated in England & Wales.
6. Debtors

| 31 March 2026
--- | ---
| £
Due within one year
Prepayments and accrued income | 88,000
Amounts owed by subsidiaries | 487,000
| 575,000

Page 4
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ARC Investment Group Limited
Notes to the Financial Statements (continued)
For the Period 7 November 2024 to 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 31 March 2026
--- | ---
| £
Trade creditors | 12,274
Accruals and deferred income | 20,171
Director's loan account | 189,706
| 222,151

8. Share Capital

| 31 March 2026
--- | ---
| £
Allotted, Called up and fully paid | 200

9. Directors Advances, Credits and Guarantees
Dividends paid to the director during the period were £70,750.
10. Related Party Transactions
Dividends received from the subsidiary company were £617,028.
Included within debtors due within one year is a balance of £487,000 owing from the subsidiary company.
Page 5