REGISTERED NUMBER: 02877740 (England and Wales)

Report of the Director and

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

ARDUA COMMUNICATION LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

C Wilse

SECRETARY:

Mrs S A Wilse

REGISTERED OFFICE:

19 North Street

Ashford

Kent

TN24 8LF

REGISTERED NUMBER:

02877740 (England and Wales)

ACCOUNTANTS:

Calcutt Matthews WBZ Ltd

19 North Street

Ashford

Kent

TN24 8LF

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

DIRECTOR

C Wilse held office during the whole of the period from 1 January 2024 to the date of this report.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to

prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting

Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they

give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing

these accounts, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and estimates that are reasonable and prudent;

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's

transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure

that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and

hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C Wilse - Director

18 March 2025

TURNOVER

98,091

77,381

Cost of sales

3,424

2,560

GROSS PROFIT

94,667

74,821

Administrative expenses

105,302

80,566

(10,635

)

(5,745

)

Interest receivable and similar income

3

-

(10,632

)

(5,745

)

Interest payable and similar expenses

116

938

LOSS BEFORE TAXATION

4

(10,748

)

(6,683

)

Tax on loss

5

-

2,532

LOSS FOR THE FINANCIAL YEAR

(10,748

)

(9,215

)

FIXED ASSETS

Tangible assets

6

29

38

CURRENT ASSETS

Debtors

7

10,550

25,481

Cash at bank

204

2

10,754

25,483

CREDITORS

Amounts falling due within one year

8

25,185

25,584

NET CURRENT LIABILITIES

(14,431

)

(101

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(14,402

)

(63

)

CREDITORS

Amounts falling due after more than one year

9

12,143

15,734

NET LIABILITIES

(26,545

)

(15,797

)

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

(26,548

)

(15,800

)

SHAREHOLDERS' FUNDS

(26,545

)

(15,797

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 18 March 2025 and were signed by:

C Wilse - Director

1.	STATUTORY INFORMATION

Ardua Communication 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.

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.

Plant and machinery etc

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	LOSS BEFORE TAXATION

The loss is stated after charging:

31.12.24

31.12.23

£

£

Depreciation - owned assets

9

13

5.

TAXATION

Analysis of the tax charge

The tax charge on the loss for the year was as follows:

31.12.24

31.12.23

£

£

Current tax:

UK corporation tax

-

2,532

Tax on loss

-

2,532

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

and 31 December 2024

9,064

DEPRECIATION

At 1 January 2024

9,026

Charge for year

9

At 31 December 2024

9,035

NET BOOK VALUE

At 31 December 2024

29

At 31 December 2023

38

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

10,550

25,481

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

1,664

2,064

Tax

3,193

3,193

Other creditors

17,000

16,999

Directors' current accounts

2,205

2,205

Accruals and deferred income

1,123

1,123

25,185

25,584

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other loans - 1-2 years

12,143

15,734