REGISTERED NUMBER: OC369291 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

ARC Luton LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Designated members:

Mr Jeremy Cork

Mrs Deborah Cork

Registered office:

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Registered number:

OC369291 (England and Wales)

Accountants:

Pinkham Blair

Chartered Accountants

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Fixed assets

Tangible assets

4

2,173

4,883

Current assets

Stocks

133,743

108,148

Debtors

5

502,466

381,538

Cash at bank

81,324

120,564

717,533

610,250

Creditors

Amounts falling due within one year

6

690,773

578,721

Net current assets

26,760

31,529

Total assets less current liabilities

28,933

36,412

Creditors

Amounts falling due after more than one year

7

9,514

27,875

Net assets attributable to members

19,419

8,537

Loans and other debts due to members

9

19,419

8,537

Total members' interests

Loans and other debts due to members

9

19,419

8,537

Amounts due from members

5

(238,215

)

(163,883

)

(218,796

)

(155,346

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

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

Mr Jeremy Cork - Designated member

1.	Statutory information

ARC Luton LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Tangible fixed assets

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

Land and buildings

-

over the unexpired term of the lease

Plant and machinery etc

-

25% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employee information

The average number of employees during the year was 22 (2025 - 25 ) .

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2025

and 31 March 2026

35,657

242,291

277,948

Depreciation

At 1 April 2025

35,657

237,408

273,065

Charge for year

-

2,710

2,710

At 31 March 2026

35,657

240,118

275,775

Net book value

At 31 March 2026

-

2,173

2,173

At 31 March 2025

-

4,883

4,883

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

232,082

185,521

Other debtors

270,384

196,017

502,466

381,538

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

293,090

206,758

Trade creditors

57,676

54,911

Taxation and social security

44,078

54,793

Other creditors

295,929

262,259

690,773

578,721

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

18,361

Other creditors

9,514

9,514

9,514

27,875

8.	Leasing agreements

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

2026

2025

£

£

Within one year

81,017

101,760

Between one and five years

144,000

157,145

In more than five years

27,000

63,000

252,017

321,905

9.

Loans and other debts due to members

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

10.	Guarantees and other financial commitments

The LLP 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 LLP.