IRIS Accounts Production v26.1.0.640 SC553959 director 1.2.25 31.1.26 31.1.26 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5539592025-01-31SC5539592026-01-31SC5539592025-02-012026-01-31SC5539592024-01-31SC5539592024-02-012025-01-31SC5539592025-01-31SC553959ns15:Scotland2025-02-012026-01-31SC553959ns14:PoundSterling2025-02-012026-01-31SC553959ns10:Director12025-02-012026-01-31SC553959ns10:PrivateLimitedCompanyLtd2025-02-012026-01-31SC553959ns10:SmallEntities2025-02-012026-01-31SC553959ns10:AuditExemptWithAccountantsReport2025-02-012026-01-31SC553959ns10:SmallCompaniesRegimeForDirectorsReport2025-02-012026-01-31SC553959ns10:SmallCompaniesRegimeForAccounts2025-02-012026-01-31SC553959ns10:FullAccounts2025-02-012026-01-31SC553959ns10:CompanySecretary12025-02-012026-01-31SC553959ns10:RegisteredOffice2025-02-012026-01-31SC553959ns5:CurrentFinancialInstruments2026-01-31SC553959ns5:CurrentFinancialInstruments2025-01-31SC553959ns5:Non-currentFinancialInstruments2026-01-31SC553959ns5:Non-currentFinancialInstruments2025-01-31SC553959ns5:ShareCapital2026-01-31SC553959ns5:ShareCapital2025-01-31SC553959ns5:RetainedEarningsAccumulatedLosses2026-01-31SC553959ns5:RetainedEarningsAccumulatedLosses2025-01-31SC553959ns5:PlantMachinery2025-02-012026-01-31SC553959ns5:MotorVehicles2025-02-012026-01-31SC553959ns5:PlantMachinery2025-01-31SC553959ns5:MotorVehicles2025-01-31SC553959ns5:PlantMachinery2026-01-31SC553959ns5:MotorVehicles2026-01-31SC553959ns5:PlantMachinery2025-01-31SC553959ns5:MotorVehicles2025-01-31SC553959ns5:WithinOneYearns5:CurrentFinancialInstruments2026-01-31SC553959ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-31
REGISTERED NUMBER: SC553959 (Scotland)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ARC CONSTRUCTION CONTRACTS LIMITED
ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

ARC CONSTRUCTION CONTRACTS LIMITED

COMPANY INFORMATION
for the Year Ended 31 January 2026







DIRECTOR: R McAuley





SECRETARY: J McAuley





REGISTERED OFFICE: 13 Caledonian Avenue
Stonehouse
Lanarkshire
ML9 3EP





REGISTERED NUMBER: SC553959 (Scotland)





ACCOUNTANTS: G. Ingram and Company Limited
Ardoch House
Lesmahagow
South Lanarkshire
ML11 0HJ
Page 1
ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)

BALANCE SHEET
31 January 2026

31.1.26 31.1.25
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 36,422 20,037

CURRENT ASSETS
Stocks 5,000 -
Debtors 5 43,193 63,357
Cash at bank and in hand 35,306 9,343
83,499 72,700
CREDITORS
Amounts falling due within one year 6 68,045 47,946
NET CURRENT ASSETS 15,454 24,754
TOTAL ASSETS LESS CURRENT
LIABILITIES
51,876
44,791

CREDITORS
Amounts falling due after more than one
year
7
34,774
28,383
NET ASSETS 17,102 16,408

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,002 16,308
SHAREHOLDERS' FUNDS 17,102 16,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 notes form part of these financial statements

Page 2 continued...
ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)

BALANCE SHEET - continued
31 January 2026


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 September 2026 and were signed by:





R McAuley - Director


The notes form part of these financial statements

Page 3
ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

ARC Construction Contracts Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company 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 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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 2 ) .

Page 4 continued...
ARC CONSTRUCTION CONTRACTS LIMITED (REGISTERED NUMBER: SC553959)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2026

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2025 2,620 26,995 29,615
Additions - 25,490 25,490
At 31 January 2026 2,620 52,485 55,105
DEPRECIATION
At 1 February 2025 2,180 7,398 9,578
Charge for year 88 9,017 9,105
At 31 January 2026 2,268 16,415 18,683
NET BOOK VALUE
At 31 January 2026 352 36,070 36,422
At 31 January 2025 440 19,597 20,037

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade debtors 3,832 43,586
Other debtors 39,361 19,771
43,193 63,357

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade creditors - (2 )
Taxation and social security 63,119 44,154
Other creditors 4,926 3,794
68,045 47,946

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.26 31.1.25
£    £   
Bank loans 10,523 21,789
Hire purchase contracts 24,251 6,594
34,774 28,383

Page 5
ARC CONSTRUCTION CONTRACTS LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
ARC CONSTRUCTION CONTRACTS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






G. Ingram and Company Limited
Ardoch House
Lesmahagow
South Lanarkshire
ML11 0HJ


Date: .............................................

This page does not form part of the statutory financial statements

Page 6