IRIS Accounts Production v24.3.2.46 04293167 director 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh042931672023-09-30042931672024-09-30042931672023-10-012024-09-30042931672022-09-30042931672022-10-012023-09-30042931672023-09-3004293167ns15:EnglandWales2023-10-012024-09-3004293167ns14:PoundSterling2023-10-012024-09-3004293167ns10:Director12023-10-012024-09-3004293167ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3004293167ns10:SmallEntities2023-10-012024-09-3004293167ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3004293167ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3004293167ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3004293167ns10:FullAccounts2023-10-012024-09-3004293167ns10:CompanySecretary12023-10-012024-09-3004293167ns10:RegisteredOffice2023-10-012024-09-3004293167ns5:CurrentFinancialInstruments2024-09-3004293167ns5:CurrentFinancialInstruments2023-09-3004293167ns5:ShareCapital2024-09-3004293167ns5:ShareCapital2023-09-3004293167ns5:RetainedEarningsAccumulatedLosses2024-09-3004293167ns5:RetainedEarningsAccumulatedLosses2023-09-3004293167ns5:PlantMachinery2023-10-012024-09-3004293167ns5:FurnitureFittings2023-10-012024-09-3004293167ns5:ComputerEquipment2023-10-012024-09-3004293167ns5:PlantMachinery2023-09-3004293167ns5:FurnitureFittings2023-09-3004293167ns5:ComputerEquipment2023-09-3004293167ns5:PlantMachinery2024-09-3004293167ns5:FurnitureFittings2024-09-3004293167ns5:ComputerEquipment2024-09-3004293167ns5:PlantMachinery2023-09-3004293167ns5:FurnitureFittings2023-09-3004293167ns5:ComputerEquipment2023-09-3004293167ns5:CostValuation2023-09-3004293167ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3004293167ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 04293167 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ARDEN PHOTONICS LTD

ARDEN PHOTONICS LTD (REGISTERED NUMBER: 04293167)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARDEN PHOTONICS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: D A Robinson





SECRETARY: C M Robinson





REGISTERED OFFICE: Royston House
267 Cranmore Boulevard
Shirley
Solihull
B90 4QT





REGISTERED NUMBER: 04293167 (England and Wales)





ACCOUNTANTS: Prime
Chartered Accountants
5 Argosy Court
Scimitar Way
Whitley Business Park
Coventry
CV3 4GA

ARDEN PHOTONICS LTD (REGISTERED NUMBER: 04293167)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 29,853 11,347
Investments 4 60 60
29,913 11,407

CURRENT ASSETS
Stocks 282,603 252,535
Debtors 5 528,253 490,821
Cash at bank and in hand 733,148 400,761
1,544,004 1,144,117
CREDITORS
Amounts falling due within one year 6 119,866 97,368
NET CURRENT ASSETS 1,424,138 1,046,749
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,454,051

1,058,156

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,454,049 1,058,154
SHAREHOLDERS' FUNDS 1,454,051 1,058,156

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ARDEN PHOTONICS LTD (REGISTERED NUMBER: 04293167)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 director and authorised for issue on 20 January 2025 and were signed by:





D A Robinson - Director


ARDEN PHOTONICS LTD (REGISTERED NUMBER: 04293167)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. 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.
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Computer equipment - 33.33% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

ARDEN PHOTONICS LTD (REGISTERED NUMBER: 04293167)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. ACCOUNTING POLICIES - continued

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 14 ) .

3. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023 6,830 10,691 42,110 59,631
Additions 1,916 3,091 22,072 27,079
At 30 September 2024 8,746 13,782 64,182 86,710
DEPRECIATION
At 1 October 2023 6,569 8,030 33,685 48,284
Charge for year 167 1,432 6,974 8,573
At 30 September 2024 6,736 9,462 40,659 56,857
NET BOOK VALUE
At 30 September 2024 2,010 4,320 23,523 29,853
At 30 September 2023 261 2,661 8,425 11,347

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 60
NET BOOK VALUE
At 30 September 2024 60
At 30 September 2023 60

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 220,930 264,806
Other debtors 307,323 226,015
528,253 490,821

ARDEN PHOTONICS LTD (REGISTERED NUMBER: 04293167)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 75,403 40,487
Taxation and social security 12,182 10,475
Other creditors 32,281 46,406
119,866 97,368

7. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.