Company registration number 15077514 (England and Wales)
ARC AND SMC HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
ARC AND SMC HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2
ARC AND SMC HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
85,000
85,000
Current assets
-
-
Creditors: amounts falling due within one year
4
(86,862)
(87,987)
Net current liabilities
(86,862)
(87,987)
Net liabilities
(1,862)
(2,987)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(1,864)
(2,989)
Total equity
(1,862)
(2,987)
For the financial year ended 31 August 2025 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 of its financial statements for the year in question in accordance with section 476.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 25 August 2026
Mr A R Cowgill
Director
Company registration number 15077514 (England and Wales)
ARC AND SMC HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025
31 August 2025
- 2 -
1
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 September 2024 and 31 August 2025
85,000
Depreciation and impairment
At 1 September 2024 and 31 August 2025
Carrying amount
At 31 August 2025
85,000
At 31 August 2024
85,000
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
53,324
54,274
Other creditors
33,538
33,713
86,862
87,987