REGISTERED NUMBER: 04981495 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ARC RECOVERY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

A R Phipps

R D Phipps

REGISTERED OFFICE:

Fourth Floor St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

REGISTERED NUMBER:

04981495 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Tangible assets

4

296,997

309,081

CURRENT ASSETS

Stocks

2,000

-

Debtors

5

12,293

55,854

Cash at bank and in hand

63,258

58,781

77,551

114,635

CREDITORS

Amounts falling due within one year

6

77,297

130,749

NET CURRENT ASSETS/(LIABILITIES)

254

(16,114

)

TOTAL ASSETS LESS CURRENT LIABILITIES

297,251

292,967

CREDITORS

Amounts falling due after more than one year

7

(186,384

)

(194,613

)

PROVISIONS FOR LIABILITIES

(15,626

)

(10,544

)

NET ASSETS

95,241

87,810

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

95,237

87,806

95,241

87,810

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 15 September 2026 and were signed on its behalf by:

R D Phipps - Director

1.	STATUTORY INFORMATION

ARC Recovery Limited is a private company, limited by shares , registered in England and Wales. 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.

Freehold property

-

2% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. 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 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 statement of financial position date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Cost

At 1 January 2025

279,892

121,151

3,702

Additions

-

-

-

At 31 December 2025

279,892

121,151

3,702

Depreciation

At 1 January 2025

5,748

97,763

3,081

Charge for year

5,598

7,458

195

At 31 December 2025

11,346

105,221

3,276

Net book value

At 31 December 2025

268,546

15,930

426

At 31 December 2024

274,144

23,388

621

Motor

Office

vehicles

equipment

Totals

£

£

£

Cost

At 1 January 2025

94,675

14,529

513,949

Additions

4,799

-

4,799

At 31 December 2025

99,474

14,529

518,748

Depreciation

At 1 January 2025

84,800

13,476

204,868

Charge for year

3,368

264

16,883

At 31 December 2025

88,168

13,740

221,751

Net book value

At 31 December 2025

11,306

789

296,997

At 31 December 2024

9,875

1,053

309,081

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,793

19,076

Other debtors

3,500

36,778

12,293

55,854

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,229

7,591

Trade creditors

28,590

18,493

Taxation and social security

36,646

21,274

Other creditors

3,832

83,391

77,297

130,749

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

186,384

194,613

8.	RELATED PARTY DISCLOSURES