Company registration number: 03851855
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Arc Capital Limited
Pages for filing with the Registrar
Company registration number: 03851855
Arc Capital Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 2,067,737 2,068,439
2,067,737 2,068,439
Current assets
Debtors 3,855 5,131
Cash at bank and in hand 93,926 88,020
97,781 93,151
Creditors: amounts falling due within one year
(2,024,315) (2,035,315)
Net current liabilities (1,926,534) (1,942,164)
Total assets less current liabilities 141,203 126,275
NET ASSETS 141,203 126,275
Capital and reserves
Called up share capital 100 100
Profit and loss account 141,103 126,175
TOTAL EQUITY 141,203 126,275
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03851855
Arc Capital Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 13 September 2026 and signed on its behalf by:
Mrs H Relander, Director
13 September 2026
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Arc Capital Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Arc Capital Limited is a private company registered in England and Wales. Its registered number is 03851855. The company is limited by shares. Its registered office is 1 St. Georges Cottages, Hale, Fordingbridge, Hampshire, SP6 2NJ.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Land and buildings:
Long Leasehold Property - Revalued at regular intervals.
Plant and machinery etc.:
Fixtures and Fittings - 25% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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.
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Arc Capital Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 January 2025 2,066,192 2,809 2,069,001
At 31 December 2025 2,066,192 2,809 2,069,001
Depreciation
At 1 January 2025 - 562 562
Charge for year - 702 702
At 31 December 2025 - 1,264 1,264
Net book value
At 31 December 2025 2,066,192 1,545 2,067,737
At 31 December 2024 2,066,192 2,247 2,068,439
5 Related party transactions
The parent company is Sandbro Holding Limited, a company registered in the UAE, Dubai Office 611, Level 6, Dubai, United Arab Emirates. ARC Associates Limited (ARC) and its shareholders or successors has a subordinated claim for repayment of consultant fees and interest from the renovation competed in 2013. The claim is repayable following the full recovery of all Sandbro loans and interest from a sale of the property. When the amount for repayment due is calculated the amount in the creditor list due to ARC is inflated on a simple interest basis by the same interest rates applied annually by Sandbro over the term of its loan to confirm the total due for the consultant fees and interest. Once this total is paid all other proceeds revert to Sandbro.



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