Registration number: 09860320

ARC Consultancy (Yorkshire) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

ARC Consultancy (Yorkshire) Limited

(Registration number: 09860320)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	133,666	2,573
Current assets
Debtors	6	158,967	73,830
Cash at bank and in hand		110,347	19,280
		269,314	93,110
Creditors: Amounts falling due within one year	7	(212,771)	(70,561)
Net current assets		56,543	22,549
Total assets less current liabilities		190,209	25,122
Creditors: Amounts falling due after more than one year	7	(132,590)	-
Provisions for liabilities		(32,080)	(643)
Net assets		25,539	24,479
Capital and reserves
Called up share capital	8	4	4
Retained earnings		25,535	24,475
Shareholders' funds		25,539	24,479

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 25 August 2026 and signed on its behalf by:
 

Mr A R Cooper Director

ARC Consultancy (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 25 August 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

ARC Consultancy (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	22,289	2,153

ARC Consultancy (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	6,985	-	6,985
Additions	3,964	149,419	153,383
At 30 November 2025	10,949	149,419	160,368
Depreciation
At 1 December 2024	4,412	-	4,412
Charge for the year	2,050	20,240	22,290
At 30 November 2025	6,462	20,240	26,702
Carrying amount
At 30 November 2025	4,487	129,179	133,666
At 30 November 2024	2,573	-	2,573

6

Debtors

Current	2025 £	2024 £
Trade debtors	74,407	-
Other debtors	84,560	73,830
	158,967	73,830

ARC Consultancy (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	105,163	1,194
Taxation and social security		54,179	69,167
Accruals and deferred income		200	200
Other creditors		53,229	-
		212,771	70,561

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	132,590	-

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.01 each	200	2	200	2
Ordinary A shares of £0.01 each	140	1	140	1
Ordinary B shares of £0.01 each	50	1	50	1
Ordinary C shares of £0.01 each	10	-	10	-
	400	4	400	4

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	132,590	-

ARC Consultancy (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Current loans and borrowings

	2025 £	2024 £
Other borrowings	105,163	1,194