Arctec Build Ltd

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

Registered number: SC498593

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		77,327		5,335

			77,327		5,335
CURRENT ASSETS
Cash at bank and in hand		145,354		178,088

		145,354		178,088
Creditors: Amounts Falling Due Within One Year	6	(27,562 )		(36,061 )

NET CURRENT ASSETS (LIABILITIES)			117,792		142,027

TOTAL ASSETS LESS CURRENT LIABILITIES			195,119		147,362

Creditors: Amounts Falling Due After More Than One Year	7		(66,972 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(515 )		(1,014 )

NET ASSETS			127,632		146,348

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			127,532		146,248

SHAREHOLDERS' FUNDS			127,632		146,348

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Arctec Build Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 Andrew Dodds

Director

17/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Arctec Build Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC498593 . The registered office is 4 The Maltings, Haddington, East Lothian, Scotland, EH41 4EF.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. 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% reducing balance
Motor Vehicles	20% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

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Arctec Build Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2025	20,000

As at 28 February 2026	20,000

Amortisation
As at 1 March 2025	20,000

As at 28 February 2026	20,000

Net Book Value
As at 28 February 2026	-

As at 1 March 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 March 2025	9,439	-	9,439
Additions	807	90,995	91,802
Disposals	(1,330 )	-	(1,330 )

As at 28 February 2026	8,916	90,995	99,911

Depreciation
As at 1 March 2025	4,104	-	4,104
Provided during the period	1,511	18,199	19,710
Disposals	(1,230 )	-	(1,230 )

As at 28 February 2026	4,385	18,199	22,584

Net Book Value
As at 28 February 2026	4,531	72,796	77,327

As at 1 March 2025	5,335	-	5,335

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	9,906	-
Trade creditors	-	2,430
Other creditors	652	790
Taxation and social security	17,004	32,841

	27,562	36,061

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Arctec Build Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	66,972	-

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,906	-
Later than one year and not later than five years	66,972	-

	76,878	-

	76,878	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

11. Ultimate Controlling Party

The company's ultimate controlling parties are Mr and Mrs Dodds by virtue of their ownership of 100% of the issued share capital in the company.

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