Arcadia Maintenance Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Arcadia Maintenance Ltd

Company Information

Directors

Mrs S Hall Mr M Hall Mr PA Lavelle Mrs JA Lavelle

Registered office

14 Woodward Road Kirkby Liverpool Merseyside L33 7UZ

Accountants

UHY Williamson Croft Chartered Certified AccountantsWilliamson Croft (Liverpool) Limited 1 Old Hall Street Liverpool L3 9HF

Arcadia Maintenance Ltd

(Registration number: 07766784)
Balance Sheet as at 30 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	266,870	287,483
Current assets
Debtors	5	1,163,924	1,001,627
Cash at bank and in hand		72,929	1,189,386
		1,236,853	2,191,013
Creditors: Amounts falling due within one year	6	(1,115,356)	(1,940,506)
Net current assets		121,497	250,507
Total assets less current liabilities		388,367	537,990
Creditors: Amounts falling due after more than one year	6	(170,282)	(134,017)
Net assets		218,085	403,973
Capital and reserves
Called up share capital	7	4	4
Retained earnings		218,081	403,969
Shareholders' funds		218,085	403,973

For the financial year ending 30 August 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 August 2026 and signed on its behalf by:
 

Arcadia Maintenance Ltd

(Registration number: 07766784)
Balance Sheet as at 30 August 2025

......................................... Mr M Hall Director

......................................... Mr PA Lavelle Director

Arcadia Maintenance Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
14 Woodward Road
Kirkby
Liverpool
Merseyside
L33 7UZ

These financial statements were authorised for issue by the Board on 26 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

The financial statements are presented in sterling which is the functional currency of the company.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement..

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 sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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.

Arcadia Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 August 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
Long leasehold	2% on a reducing balance basis
Improvements to property	2% on a straight line basis
Plant & machinery	25% on a reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Arcadia Maintenance Ltd

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 7).

Arcadia Maintenance Ltd

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

4	Tangible assets

	Land and buildings £	Long leasehold land and buildings £	Properties under construction  £	Plant and machinery £
Cost or valuation
At 31 August 2024	15,000	61,247	12,559	380,454
Additions	-	-	-	122,576
Disposals	-	-	-	(151,433)
At 30 August 2025	15,000	61,247	12,559	351,597
Depreciation
At 31 August 2024	-	13,013	2,762	166,002
Charge for the year	-	965	251	42,595
Eliminated on disposal	-	-	-	(52,055)
At 30 August 2025	-	13,978	3,013	156,542
Carrying amount
At 30 August 2025	15,000	47,269	9,546	195,055
At 30 August 2024	15,000	48,234	9,797	214,452

	Total £
Cost or valuation
At 31 August 2024	469,260
Additions	122,576
Disposals	(151,433)
At 30 August 2025	440,403
Depreciation
At 31 August 2024	181,777
Charge for the year	43,811
Eliminated on disposal	(52,055)
At 30 August 2025	173,533
Carrying amount
At 30 August 2025	266,870
At 30 August 2024	287,483

Arcadia Maintenance Ltd

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

Included within the net book value of land and buildings above is £15,000 (2024 - £15,000) in respect of freehold land and buildings and £47,269 (2024 - £48,233) in respect of long leasehold land and buildings.
 

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		377,854	-
Amounts owed by related parties	8	771,502	986,081
Prepayments		14,568	15,129
Other debtors		-	417
		1,163,924	1,001,627

Arcadia Maintenance Ltd

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

6

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		52,202	25,540
Trade creditors		52,790	11,424
Taxation and social security		201,302	292,668
Accruals and deferred income		803,250	1,252,257
Other creditors		5,812	358,617
		1,115,356	1,940,506

Included within loans and borrowings less than one year is £52,202 (2024: £25,540) and loans and borrowings greater than one year is £170,282 (2024: £134,017) This relates to hire purchase and loan agreements which are secured by a fixed charge over the assets to which they relate.

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		170,282	134,017

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	4	4	4	4

8	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	52,337	50,280

Arcadia Maintenance Ltd

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

Loans to related parties

Due to common directors and shareholders, Matisview Ltd is a related party. At the year end there is a balance totalling £771,501 (2024: £986,081), included in Debtors due within one year. The directors have classified it as repayable on demand. The loan is unsecured and interest free.