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Registered number: 12007275
Archos Property Development Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12007275
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,430 1,105
1,430 1,105
CURRENT ASSETS
Stocks 5 88,792 51,006
Debtors 6 113,752 -
Cash at bank and in hand 102,676 11,939
305,220 62,945
Creditors: Amounts Falling Due Within One Year 7 (56,495 ) (63,950 )
NET CURRENT ASSETS (LIABILITIES) 248,725 (1,005 )
TOTAL ASSETS LESS CURRENT LIABILITIES 250,155 100
Creditors: Amounts Falling Due After More Than One Year 8 (115,500 ) -
NET ASSETS 134,655 100
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 134,555 -
SHAREHOLDERS' FUNDS 134,655 100
Page 1
Page 2
For the year 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Paul o Sullivan
Director
12/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Archos Property Development Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12007275 . The registered office is 124 City Road, London, EC1V 2NX.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Freehold 0%
Leasehold 0%
Plant & Machinery 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 2 2
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 1,335 899 2,234
Additions - 683 683
As at 31 March 2026 1,335 1,582 2,917
Depreciation
As at 1 April 2025 652 477 1,129
Provided during the period 137 221 358
As at 31 March 2026 789 698 1,487
Net Book Value
As at 31 March 2026 546 884 1,430
As at 1 April 2025 683 422 1,105
5. Stocks
2026 2025
£ £
Stock 88,792 51,006
6. Debtors
2026 2025
£ £
Due within one year
Directors' loan accounts 113,752 -
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 56,495 -
Other taxes and social security - 300
Directors' loan accounts - 63,650
56,495 63,950
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 115,500 -
9. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 115,500 -
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Paul o Sullivan 28,823 212,936 127,237 - 56,876
Miss Alex Eliya 34,827 212,936 121,233 - 56,876
Interest on loan charged at @3.75% of £326 which is unsecured and repaid.
12. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 44,321 6,931
Final dividend paid Paul O Sullivan: £500
Final dividend paid Alex Eliya: £43,821
13. Ultimate Controlling Party
The company's ultimate controlling party is the director, Paul O'Sullivan , by virtue of his ownership of 90% of the voting share capital in the company.
Page 5