REGISTERED NUMBER: 03595811 (England and Wales)

ARC ENGINEERING FABRICATION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

S J Hodd

Mrs A Hodd

O Hodd

SECRETARY:

Mrs A Hodd

REGISTERED OFFICE:

20 Eversley Road

Bexhill-on-Sea

East Sussex

TN40 1HE

REGISTERED NUMBER:

03595811 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

20 Eversley Road

Bexhill-on-Sea

East Sussex

TN40 1HE

FIXED ASSETS

Tangible assets

4

200,136

192,009

CURRENT ASSETS

Stocks

6,500

6,500

Debtors

5

121,431

305,033

Cash at bank

472,831

329,103

600,762

640,636

CREDITORS

Amounts falling due within one year

6

199,072

248,781

NET CURRENT ASSETS

401,690

391,855

TOTAL ASSETS LESS CURRENT LIABILITIES

601,826

583,864

PROVISIONS FOR LIABILITIES

50,021

47,987

NET ASSETS

551,805

535,877

CAPITAL AND RESERVES

Called up share capital

7

300

300

Retained earnings

551,505

535,577

SHAREHOLDERS' FUNDS

551,805

535,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th November 2025 and were signed on its behalf by:

S J Hodd - Director

1.	STATUTORY INFORMATION

Arc Engineering Fabrication 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer 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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st August 2024

15,986

337,135

25,891

Additions

-

9,945

6,364

At 31st July 2025

15,986

347,080

32,255

DEPRECIATION

At 1st August 2024

4,154

278,947

15,977

Charge for year

1,362

17,033

1,628

At 31st July 2025

5,516

295,980

17,605

NET BOOK VALUE

At 31st July 2025

10,470

51,100

14,650

At 31st July 2024

11,832

58,188

9,914

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st August 2024

195,179

30,453

604,644

Additions

52,930

274

69,513

At 31st July 2025

248,109

30,727

674,157

DEPRECIATION

At 1st August 2024

91,804

21,753

412,635

Charge for year

39,076

2,287

61,386

At 31st July 2025

130,880

24,040

474,021

NET BOOK VALUE

At 31st July 2025

117,229

6,687

200,136

At 31st July 2024

103,375

8,700

192,009

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

68,712

242,286

Other debtors

52,719

62,747

121,431

305,033

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

170,587

218,403

Taxation and social security

23,246

26,268

Other creditors

5,239

4,110

199,072

248,781

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary A

£1

200

200

100

Ordinary B Non-voting, Non-par

£1

100

100

300

300

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st July 2025 and 31st July 2024:

2025

2024

£

£

S J Hodd

Balance outstanding at start of year

1,531

-

Amounts advanced

-

1,531

Amounts repaid

(1,531

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,531

The above advance was made to the Director during the year. No interest was charged on the outstanding balance and there were no fixed terms for repayment.