REGISTERED NUMBER: 05655345 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

A R C PROJECTS (UK) LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

3,376

4,193

CURRENT ASSETS

Debtors

5

4,633

1,474

Cash at bank

10,676

2,110

15,309

3,584

CREDITORS

Amounts falling due within one year

6

9,824

3,889

NET CURRENT ASSETS/(LIABILITIES)

5,485

(305

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,861

3,888

PROVISIONS FOR LIABILITIES

7

844

1,048

NET ASSETS

8,017

2,840

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

8,015

2,838

SHAREHOLDERS' FUNDS

8,017

2,840

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

Mr A J Rossi - Director

1.	STATUTORY INFORMATION

A R C Projects (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05655345

Registered office:

31 Plymouth Close

Eastbourne

BN23 5RL

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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

3,664

16,826

2,689

23,179

Additions

258

-

-

258

At 31 December 2025

3,922

16,826

2,689

23,437

Depreciation

At 1 January 2025

2,769

13,831

2,386

18,986

Charge for year

252

748

75

1,075

At 31 December 2025

3,021

14,579

2,461

20,061

Net book value

At 31 December 2025

901

2,247

228

3,376

At 31 December 2024

895

2,995

303

4,193

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

Cost

At 1 January 2025

and 31 December 2025

16,826

Depreciation

At 1 January 2025

13,831

Charge for year

748

At 31 December 2025

14,579

Net book value

At 31 December 2025

2,247

At 31 December 2024

2,995

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

135

Other debtors

4,633

1,339

4,633

1,474

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,518

121

Taxation and social security

4,166

811

Other creditors

2,140

2,957

9,824

3,889

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

844

1,048

Deferred

tax

£

Balance at 1 January 2025

1,048

Provided during year

(204

)

Balance at 31 December 2025

844

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2