REGISTERED NUMBER: 10877660 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Ardalan Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr R Ardalan

REGISTERED OFFICE:

18 Old Sneed Park

Stoke Bishop

Bristol

BS9 1RF

REGISTERED NUMBER:

10877660 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Investments

4

855,593

855,593

CURRENT ASSETS

Debtors

5

60,000

60,000

Cash at bank

74,700

23,298

134,700

83,298

CREDITORS

Amounts falling due within one year

6

25,743

53,512

NET CURRENT ASSETS

108,957

29,786

TOTAL ASSETS LESS CURRENT LIABILITIES

964,550

885,379

CREDITORS

Amounts falling due after more than one year

7

449,951

438,492

NET ASSETS

514,599

446,887

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

10

514,589

446,877

SHAREHOLDERS' FUNDS

514,599

446,887

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 24 September 2025 and were signed by:

Dr R Ardalan - Director

1.	STATUTORY INFORMATION

Ardalan 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.

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 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

855,593

NET BOOK VALUE

At 31 March 2025

855,593

At 31 March 2024

855,593

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Southwest Dental Ltd

60,000

60,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

17,863

45,692

Directors' loan accounts

6,980

6,980

Accrued expenses

900

840

25,743

53,512

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

449,951

438,492

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

-

45,692

Natwest Business Loan 7386

17,863

-

17,863

45,692

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

438,492

Bank Loans - 2-5 years

449,951

-

449,951

438,492

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

£1

10

10

10.

RESERVES

Retained

earnings

£

At 1 April 2024

446,877

Profit for the year

67,712

At 31 March 2025

514,589

11.	RELATED PARTY DISCLOSURES

The company made an interest free loan to Southwest Dental Limited, a company of which Mr R Ardalan is a director and 50% shareholder. At the year end, the balance on this loan amounted to £60,000 (2024 £60,000).