ARCH CONTRACTS LTD


Director	CORDNER, Richard


Registered Address	C/O Mccreath Accountancy Phoenix House, Ground Floor Left,
	Phoenix Business Park
	Linwood
	PA1 2BH


Registered Number	SC652509 (Scotland)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		3,469		5,170
			3,469		5,170
Current assets
Debtors		258,069		170,458
Cash at bank and on hand		16,062		4,685
		274,131		175,143
Creditors amounts falling due within one year	4	(42,031)		(19,909)
Net current assets (liabilities)			232,100		155,234
Total assets less current liabilities			235,569		160,404
Creditors amounts falling due after one year	5		(21,017)		(25,317)
Net assets			214,552		135,087
Capital and reserves
Called up share capital			1		1
Profit and loss account			214,551		135,086
Shareholders' funds			214,552		135,087

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 March 2026, and are signed on its behalf by:

CORDNER, Richard
Director
Registered Company No. SC652509

ARCH CONTRACTS LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 25	6,806	500	7,306
At 31 January 26	6,806	500	7,306
Depreciation and impairment
At 01 February 25	1,636	500	2,136
Charge for year	1,701	-	1,701
At 31 January 26	3,337	500	3,837
Net book value
At 31 January 26	3,469	-	3,469
At 31 January 25	5,170	-	5,170

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	17,868	19,909
Taxation and social security	24,163	-
Total	42,031	19,909


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	21,017	25,317
Total	21,017	25,317