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ARCADIA EFUELS UK LIMITED

Registered Number
14327979
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

ARCADIA EFUELS UK LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | HEBERT, Amy

Registered Address | 3rd Floor 1 Ashley Road
| Altrincham
| WA14 2DT

Registered Number | 14327979 (England and Wales)

ARCADIA EFUELS UK LIMITED
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 8,132 |  |  |  | 933,189 |  |
Cash at bank and on hand |  | 136,583 |  |  |  | 236,702 |  |
|  | 144,715 |  |  |  | 1,169,891 |  |
Creditors amounts falling due within one year | 5 | (522,629) |  |  |  | (1,286,830) |  |
Net current assets (liabilities) |  |  |  | (377,914) |  |  |  | (116,939)
Total assets less current liabilities |  |  |  | (377,914) |  |  |  | (116,939)
Net assets |  |  |  | (377,914) |  |  |  | (116,939)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (378,014) |  |  |  | (117,039)
Shareholders' funds |  |  |  | (377,914) |  |  |  | (116,939)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 November 2025, and are signed on its behalf by:
HEBERT, Amy Director Registered Company No. 14327979

ARCADIA EFUELS UK LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Research and development
--- | ---
| In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

| Government grants or assistance
--- | ---
| Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 0

3. | Prior period adjustment
--- | ---
| Comparative period costs have decreased by £155,000. This adjustment is necessary to correct an overstatement of trade creditors in that period. The effect on the previously reported profit and and shareholders funds is £155,000.

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 8,132 |  | 39,822
| Prepayments and accrued income | - |  | 893,367
| Total | 8,132 |  | 933,189

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 724 |  | -
| Amounts owed to related parties | 510,359 |  | 1,281,125
| Other creditors | 7,820 |  | -
| Accrued liabilities and deferred income | 3,726 |  | 5,705
| Total | 522,629 |  | 1,286,830

6. | Pension commitments
--- | ---
| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £7,820 (2024 - £Nil) were due to the fund. They are included in other creditors.

7. | Related party transactions
--- | ---
| Amounts owed to related parties includes £510,359 (2024 - £1,281,125) due to Arcadia eFuels US Inc, the parent company and 100% shareholder of Arcadia eFuels UK Limited. Interest of £48,346 (2024 - £67,291) was charged on the loan during the year.