Archforce Engineering Limited

(Registration number: 02233827)
Statement of Financial Position as at 30 September 2025

For the financial period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 18 November 2025
 

......................................... Mr A J Gumbrell Director

Archforce Engineering Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Old Chimneys, Wesley Road, Cubert, Newquay, Cornwall, TR8 5EU. United Kingdom.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a break-up basis and not a going concern basis as the director
intends to wind up the company within 12 months of the reporting date.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Archforce Engineering Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance
Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance
Leasehold improvements	10% straight line

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Archforce Engineering Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

4	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	7,474	4,902	5,759	18,875	37,010
Additions	-	-	335	-	335
Disposals	(7,474)	(4,902)	(6,094)	(18,875)	(37,345)
At 30 September 2025	-	-	-	-	-
Depreciation
At 1 April 2024	748	2,978	3,844	18,816	26,386
Eliminated on disposal	(748)	(2,978)	(3,844)	(18,816)	(26,386)
At 30 September 2025	-	-	-	-	-
Carrying amount
At 30 September 2025	-	-	-	-	-
At 31 March 2024	6,726	1,924	1,915	59	10,624

Included within the net book value of land and buildings above is £Nil (2024 - £6,726) in respect of long leasehold land and buildings.
 

5

Debtors

	2025 £	2024 £
Trade debtors	-	7,200
Other debtors	240	1,147
Prepayments	-	398
	240	8,745

Archforce Engineering Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 September 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	-	394
Taxation and social security	96	9
Accruals and deferred income	1,523	1,425
Other creditors	57,956	48,138
	59,575	49,966

7	Going concern

The use of the going concern basis is not appropriate in the preparation of the financial statements as it is the
directors intention to cease trading within 12 months of the reporting date. There has been no other changes in
the accounting policies in the preparation of the financial statements. The director has assessed the carrying
values of all assets and liabilities in the balance sheet and has made adjustments as necessary to reflect
realisable/payable amounts.