REGISTERED NUMBER: 11356459 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

ARC Bedford Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

J C Cork

Registered office:

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Registered number:

11356459 (England and Wales)

Accountants:

Pinkham Blair

Chartered Accountants

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Current assets

Stocks

27,720

29,943

Debtors

6

281,607

202,060

Cash at bank

166,238

163,295

475,565

395,298

Creditors

Amounts falling due within one year

7

331,198

228,342

Net current assets

144,367

166,956

Total assets less current liabilities

144,367

166,956

Creditors

Amounts falling due after more than one year

8

-

2,719

Net assets

144,367

164,237

Capital and reserves

Called up share capital

10

100

100

Retained earnings

144,267

164,137

Shareholders' funds

144,367

164,237

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

J C Cork - Director

1.	Statutory information

ARC Bedford Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

over the unexpired term of the lease

Plant and machinery etc

-

33% on cost and over the unexpired term of the lease

Stocks

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

Taxation

Taxation for the year 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 year 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 year was 10 (2025 - 11 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

25,750

Amortisation

At 1 April 2025

and 31 March 2026

25,750

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2025

and 31 March 2026

6,600

44,162

50,762

Depreciation

At 1 April 2025

and 31 March 2026

6,600

44,162

50,762

Net book value

At 31 March 2026

-

-

-

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

191,476

111,354

Other debtors

90,131

90,706

281,607

202,060

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

134,185

39,367

Trade creditors

79,465

61,708

Taxation and social security

22,411

22,391

Other creditors

95,137

104,876

331,198

228,342

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

2,719

9.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

19,441

29,880

Between one and five years

-

9,082

19,441

38,962

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

11.	Guarantees and other financial commitments

The company had total guarantees and commitments at the balance sheet date of £500,000 (2025: £500,000). The security provided consists of a fixed and floating charge over all of the assets of the company.