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Registration number: 04670804

Arundel Arboretum Limited
Annual Report and Unaudited Financial Statements
for the year ended 31 March 2025

Arundel Arboretum Limited

Contents

Hodsons Accountants' Report | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 11

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Arundel Arboretum Limited
for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Arundel Arboretum Limited for the year ended 31 March 2025 as set out on pages 2 to 11 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Arundel Arboretum Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Arundel Arboretum Limited and state those matters that we have agreed to state to the Board of Directors of Arundel Arboretum Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arundel Arboretum Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Arundel Arboretum Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Arundel Arboretum Limited. You consider that Arundel Arboretum Limited 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 accounts of Arundel Arboretum Limited. 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 accounts.

......................................
Hodsons
Wiston House
1 Wiston Avenue
Worthing
West Sussex
BN14 7QL

8 December 2025

Arundel Arboretum Limited

(Registration number: 04670804)
Statement of Financial Position
31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 2 | 2
Tangible assets | 5 | 272,090 | 322,272
|  | 272,092 | 322,274
Current assets |  |  |
Stocks | 6 | 366,271 | 385,455
Debtors | 7 | 13,123 | 3,872
Cash at bank and in hand |  | 246,051 | 87,482
|  | 625,445 | 476,809
Creditors: Amounts falling due within one year | 8 | (431,700) | (370,927)
Net current assets |  | 193,745 | 105,882
Net assets |  | 465,837 | 428,156
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 465,737 | 428,056
Shareholders' funds |  | 465,837 | 428,156

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 December 2025

Arundel Arboretum Limited

(Registration number: 04670804)
Statement of Financial Position
31 March 2025

......................................... F Dzjuba Director

Arundel Arboretum Limited

Notes to the Unaudited Financial Statements
for the year ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wiston House
1 Wiston Avenue
Worthing
West Sussex
BN14 7QL
United Kingdom

These financial statements were authorised for issue by the director on 5 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Arundel Arboretum Limited

Notes to the Unaudited Financial Statements
for the year ended 31 March 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | over 5 years
Motor Vehicles | over 4 years
Office Equipment | between 2 and 5 years

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Arundel Arboretum Limited

Notes to the Unaudited Financial Statements
for the year ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2024 - 11).

Arundel Arboretum Limited

Notes to the Unaudited Financial Statements
for the year ended 31 March 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2024 | 60,000 | 60,000
At 31 March 2025 | 60,000 | 60,000
Amortisation
At 1 April 2024 | 59,998 | 59,998
At 31 March 2025 | 59,998 | 59,998
Carrying amount
At 31 March 2025 | 2 | 2
At 31 March 2024 | 2 | 2

Arundel Arboretum Limited

Notes to the Unaudited Financial Statements
for the year ended 31 March 2025

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2024 | 184,002 | 32,635 | 99,168 | 161,145 | 476,950
Additions | - | 982 | - | 8,381 | 9,363
Disposals | - | - | (16,223) | - | (16,223)
At 31 March 2025 | 184,002 | 33,617 | 82,945 | 169,526 | 470,090
Depreciation
At 1 April 2024 | 4,396 | 16,938 | 30,248 | 103,096 | 154,678
Charge for the year | 3,680 | 4,505 | 20,736 | 30,622 | 59,543
Eliminated on disposal | - | - | (16,221) | - | (16,221)
At 31 March 2025 | 8,076 | 21,443 | 34,763 | 133,718 | 198,000
Carrying amount
At 31 March 2025 | 175,926 | 12,174 | 48,182 | 35,808 | 272,090
At 31 March 2024 | 179,606 | 15,697 | 68,920 | 58,049 | 322,272

Arundel Arboretum Limited

Notes to the Unaudited Financial Statements
for the year ended 31 March 2025

Included within the net book value of land and buildings above is £175,926 (2024 - £179,606) in respect of freehold land and buildings.

Arundel Arboretum Limited

Notes to the Unaudited Financial Statements
for the year ended 31 March 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 366,271 | 385,455

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 3,141 | 3,872
Other debtors | 9,982 | -
| 13,123 | 3,872

Arundel Arboretum Limited

Notes to the Unaudited Financial Statements
for the year ended 31 March 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 33,285 | -
Taxation and social security | 42,742 | 25,056
Accruals and deferred income | 3,445 | 3,225
Other creditors | 352,228 | 342,646
| 431,700 | 370,927