REGISTERED NUMBER: 05288378 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ARC PRODUCTS & SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Field

L R Field

A Field

SECRETARY:

P Field

REGISTERED OFFICE:

364a Old Kent Road

London

SE1 5AA

REGISTERED NUMBER:

05288378 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

8,408

8,504

CURRENT ASSETS

Stocks

27,000

27,000

Debtors

4

192,964

284,963

Cash at bank and in hand

87,278

69,718

307,242

381,681

CREDITORS

Amounts falling due within one year

5

169,066

179,489

NET CURRENT ASSETS

138,176

202,192

TOTAL ASSETS LESS CURRENT LIABILITIES

146,584

210,696

CREDITORS

Amounts falling due after more than one year

6

-

8,061

NET ASSETS

146,584

202,635

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

146,484

202,535

146,584

202,635

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 directors acknowledge their 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 Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

P Field - Director

1.	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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover from the sale of goods is recognised when significant risk and rewards of ownership of the goods have transferred to the customer. Turnover arising from the provision of services is recognised at the point the associated services are provided.

In both cases, turnover is only recognised when it can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation

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

Current 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.

EMPLOYEES

The average number of employees during the year was 7 (2024 - 8 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

6,545

11,973

18,518

Additions

166

2,271

2,437

At 31 December 2025

6,711

14,244

20,955

DEPRECIATION

At 1 January 2025

4,816

5,198

10,014

Charge for year

611

1,922

2,533

At 31 December 2025

5,427

7,120

12,547

NET BOOK VALUE

At 31 December 2025

1,284

7,124

8,408

At 31 December 2024

1,729

6,775

8,504

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

190,406

283,370

Other debtors

2,558

1,593

192,964

284,963

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,061

10,307

Trade creditors

14,558

25,187

Amounts owed to group undertakings

48,319

48,319

Taxation and social security

52,126

70,402

Other creditors

46,002

25,274

169,066

179,489

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,061

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

8,061

18,368

The bank loans are secured by fixed and floating charges over assets owned by the company.