ARC Taunton Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05279857

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,811		27,624

			17,811		27,624
CURRENT ASSETS
Stocks		200		450
Debtors	5	40,052		47,213
Cash at bank and in hand		28,582		36,770

		68,834		84,433
Creditors: Amounts Falling Due Within One Year	6	(2,994 )		(9,315 )

NET CURRENT ASSETS (LIABILITIES)			65,840		75,118

TOTAL ASSETS LESS CURRENT LIABILITIES			83,651		102,742

Creditors: Amounts Falling Due After More Than One Year	7		-		(1,037 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,286 )		(5,249 )

NET ASSETS			82,365		96,456

CAPITAL AND RESERVES
Called up share capital			2		2
Capital redemption reserve			1		1
Profit and Loss Account			82,362		96,453

SHAREHOLDERS' FUNDS			82,365		96,456

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ARC Taunton Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Amanda Roberts Director	Mr Euan Roberts Director
19 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ARC Taunton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05279857 . The registered office is Suite 106 Viney Court, Viney Street, Taunton, Somerset, TA1 3FB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% straight line
Plant & Machinery	20% reducing balance
Motor Vehicles	25% straight line
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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ARC Taunton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

	2025	2024
Average number of employees including directors	2	2

	2	2

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	12,452	15,292	41,239	13,621

As at 31 December 2025	12,452	15,292	41,239	13,621

Depreciation
As at 1 January 2025	5,310	9,335	30,171	12,341
Provided during the period	623	848	7,811	320

As at 31 December 2025	5,933	10,183	37,982	12,661

Net Book Value
As at 31 December 2025	6,519	5,109	3,257	960

As at 1 January 2025	7,142	5,957	11,068	1,280


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	3,102	85,706

As at 31 December 2025	3,102	85,706

Depreciation
As at 1 January 2025	925	58,082
Provided during the period	211	9,813

As at 31 December 2025	1,136	67,895

Net Book Value
As at 31 December 2025	1,966	17,811

As at 1 January 2025	2,177	27,624

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ARC Taunton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,325	10,383
Prepayments and accrued income	732	1,246
Other debtors	495	-
Corporation tax recoverable assets	282	-
Amounts owed by connected companies	32,218	35,584

	40,052	47,213

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	345	997
Bank loans and overdrafts	-	3,082
Corporation tax	-	282
Other taxes and social security	20	47
VAT	33	1,686
Other creditors	491	1,285
Accruals and deferred income	1,640	1,664
Directors' loan accounts	465	272

	2,994	9,315

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	1,037

8. Related Party Transactions

The company paid rent of £6,600 (2024 - £6,600) and received a management charge of £11,000 (2024 - £nil) to a company owned by the directors. The company also maintained a loan account with the related party. The loan is interest free and repayed on demand. At the balance sheet date the amount due to the company was £32,218 (2024 - £35,584).

The directors maintained a loan account with the company. The loan is interest free and repayable on demand. At the balance sheet date the amount due to the directors was £465 (2024: £272).

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