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Registered number: 08022090
Arco Decorations Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
The Boss Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08022090
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,079 8,306
7,079 8,306
CURRENT ASSETS
Stocks 5 1,000 19,750
Debtors 6 45,859 32,824
46,859 52,574
Creditors: Amounts Falling Due Within One Year 7 (35,909 ) (34,432 )
NET CURRENT ASSETS (LIABILITIES) 10,950 18,142
TOTAL ASSETS LESS CURRENT LIABILITIES 18,029 26,448
Creditors: Amounts Falling Due After More Than One Year 8 (17,928 ) (23,275 )
NET ASSETS 101 3,173
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1 3,073
SHAREHOLDERS' FUNDS 101 3,173
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For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
M Evans
Director
3rd November 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Arco Decorations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08022090 . The registered office is No1 Parkside Court, Greenhough Road, Lichfield, Staffordshire, WS13 7FE.
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 from 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.
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:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
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.
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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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 6,245 32,540 2,978 4,972 46,735
Additions - - - 774 774
As at 30 April 2026 6,245 32,540 2,978 5,746 47,509
Depreciation
As at 1 May 2025 3,858 27,324 2,275 4,972 38,429
Provided during the period 357 1,304 106 234 2,001
As at 30 April 2026 4,215 28,628 2,381 5,206 40,430
...CONTINUED
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Net Book Value
As at 30 April 2026 2,030 3,912 597 540 7,079
As at 1 May 2025 2,387 5,216 703 - 8,306
5. Stocks
2026 2025
£ £
Materials 1,000 1,000
Work in progress - 18,750
1,000 19,750
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 29,462 12,000
Other debtors 16,397 20,824
45,859 32,824
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,959 1,229
Bank loans and overdrafts 21,555 20,968
Other creditors 1,928 1,719
Taxation and social security 9,467 10,516
35,909 34,432
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 17,928 23,275
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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