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REGISTERED NUMBER: 06395681 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 23 October 2024 |

| for |

| ARD Local Ltd |

| ARD Local Ltd (Registered number: 06395681) |

Contents of the Financial Statements

for the Year Ended 23 October 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| ARD Local Ltd |

Company Information

for the Year Ended 23 October 2024

| DIRECTOR: | P N Smith

| SECRETARY: | Mrs S Hayden-Smith

| REGISTERED OFFICE: | Lakeview House

| 4 Woodbrook Crescent

| Billericay

| Essex

| CM12 0EQ

| REGISTERED NUMBER: | 06395681 (England and Wales)

| ACCOUNTANTS: | Xeinadin Billericay Limited

| Lakeview House

| 4 Woodbrook Crescent

| Billericay

| Essex

| CM12 0EQ

| ARD Local Ltd (Registered number: 06395681) |

Balance Sheet

23 October 2024

| 23.10.24 | 23.10.23 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,190 |  | 1,586 |  |

CURRENT ASSETS

Stocks | 4,750 |  | 5,000 |  |

Debtors | 5 | - |  | 9,331 |  |

Cash at bank | 3,705 |  | 4,181 |  |

8,455 |  | 18,512 |  |

CREDITORS

Amounts falling due within one year | 6 | 19,705 |  | 21,387 |  |

NET CURRENT LIABILITIES | (11,250 | ) | (2,875 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (10,060 | ) | (1,289 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | (19,470 | ) | (32,674 | ) |

PROVISIONS FOR LIABILITIES | (148 | ) | (208 | ) |

NET LIABILITIES | (29,678 | ) | (34,171 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | (29,778 | ) | (34,271 | ) |

SHAREHOLDERS' FUNDS | (29,678 | ) | (34,171 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 23 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 23 October 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.

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 23 July 2025 and were signed by:

P N Smith - Director

| ARD Local Ltd (Registered number: 06395681) |

Notes to the Financial Statements

for the Year Ended 23 October 2024

1. | STATUTORY INFORMATION

| ARD Local Ltd 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.

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.

| The company has a balance sheet deficit of £29,678 (2023: £34,171). The director is confident that the company will trade out of its current position and therefore considers it necessary and appropriate to prepare the accounts on a going concern basis.

| Turnover

| Turnover represents the value of sales to customers, net of discounts, allowances, volume and promotional rebates and other payments to customers and excludes VAT. Sale of goods are recognised when the company has delivered product to the customer, the customer has accepted the products and collectability of the related receivable is reasonably assured.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

| ARD Local Ltd (Registered number: 06395681) |

Notes to the Financial Statements - continued

for the Year Ended 23 October 2024

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 24 October 2023

| and 23 October 2024 | 20,906 |  | 61,769 |  | 82,675 |  |

| DEPRECIATION

| At 24 October 2023 | 19,320 |  | 61,769 |  | 81,089 |  |

| Charge for year | 396 |  | - |  | 396 |  |

| At 23 October 2024 | 19,716 |  | 61,769 |  | 81,485 |  |

| NET BOOK VALUE

| At 23 October 2024 | 1,190 |  | - |  | 1,190 |  |

| At 23 October 2023 | 1,586 |  | - |  | 1,586 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Motor

| vehicles

£ |

| COST

| At 24 October 2023

| and 23 October 2024 | 59,669 |  |

| DEPRECIATION

| At 24 October 2023

| and 23 October 2024 | 59,669 |  |

| NET BOOK VALUE

| At 23 October 2024 | - |  |

| At 23 October 2023 | - |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 23.10.24 |  | 23.10.23

£ | £ |

| Trade debtors | - |  | 6,000 |  |

| Other debtors | - |  | 3,331 |  |

- |  | 9,331 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 23.10.24 |  | 23.10.23

£ | £ |

| Bank loans and overdrafts | 3,529 |  | 4,757 |  |

| Finance leases (see note 8) | 3,018 |  | 3,598 |  |

| Trade creditors | 3,362 |  | 4,269 |  |

| Taxation and social security | 3,226 |  | 3,995 |  |

| Other creditors | 6,570 |  | 4,768 |  |

19,705 |  | 21,387 |  |

| ARD Local Ltd (Registered number: 06395681) |

Notes to the Financial Statements - continued

for the Year Ended 23 October 2024

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 23.10.24 |  | 23.10.23

£ | £ |

| Finance leases (see note 8) | 2,103 |  | 5,230 |  |

| Other creditors | 17,367 |  | 27,444 |  |

19,470 |  | 32,674 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under finance leases fall due as follows:

| Finance leases |

| 23.10.24 |  | 23.10.23 |

£ | £ |

| Net obligations repayable:

| Within one year | 3,018 |  | 3,598 |  |

| Between one and five years | 2,103 |  | 5,230 |  |

5,121 |  | 8,828 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 23.10.24 |  | 23.10.23

£ | £ |

| Finance leases | 5,121 |  | 8,828 |  |

| The financed lease agreements are secured against the assets in which they relate to.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 23.10.24 |  | 23.10.23

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 24 October 2023 | (34,271 | ) |

| Profit for the year | 4,493 |  |

| At 23 October 2024 | (29,778 | ) |

12. | GOING CONCERN

| The company has a balance sheet deficit of £29,678 (2023: £34,171). The director is confident that the company will trade out of its current position and therefore considers it necessary and appropriate to prepare the accounts on a going concern basis.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

ARD Local Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ARD Local Ltd for the year ended 23 October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of ARD Local Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ARD Local Ltd and state those matters that we have agreed to state to the director of ARD Local Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ARD Local Ltd and its director for our work or for this report.

It is your duty to ensure that ARD Local Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ARD Local Ltd. You consider that ARD Local Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ARD Local Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Xeinadin Billericay Limited

Lakeview House

4 Woodbrook Crescent

Billericay

Essex

CM12 0EQ

23 July 2025