Company No: 10757714 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	St Andrew Trustees Limited (Appointed 24 October 2024, Resigned 07 November 2025)
	P J Gadsby (Resigned 24 October 2024)
	N Hopkin (Resigned 24 October 2024)
	G Kleiner (Appointed 24 October 2024, Resigned 07 November 2025)
	J L Nedas (Appointed 07 November 2025)
	Hatton Trustees Two Limited (Appointed 24 October 2024, Resigned 07 November 2025)
	Walgate Trustees Limited (Resigned 24 October 2024)
	D C Tyler (Appointed 07 November 2025)

REGISTERED OFFICE	94 Church Road
	Quarndon
	Derby
	DE22 5JA
	United Kingdom

COMPANY NUMBER

10757714 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	103 Colmore Row
	Birmingham
	B3 3AG

	Note	2025		2024
		£		£
Fixed assets
Investments	4	11,474,649		11,556,379
		11,474,649		11,556,379
Current assets
Cash at bank and in hand		212,567		337,540
		212,567		337,540
Creditors: amounts falling due within one year	5	( 113,053)		( 137,110)
Net current assets		99,514		200,430
Total assets less current liabilities		11,574,163		11,756,809
Provision for liabilities	6	( 281,105)		( 300,405)
Net assets		11,293,058		11,456,404
Capital and reserves
Called-up share capital		9,700,000		9,700,000
Capital redemption reserve		4,200		4,200
Profit and loss account		1,588,858		1,752,204
Total shareholder's funds		11,293,058		11,456,404

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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Ark Capital Investments Limited (registered number: 10757714) were approved and authorised for issue by the Board of Directors on 27 November 2025. They were signed on its behalf by:

J L Nedas Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Ark Capital Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 94 Church Road, Quarndon, Derby, DE22 5JA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Ark Capital Investments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise on monetary items.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Financial instruments

Financial assets and financial liabilities are recognised in the Balance Sheet when the Company becomes a party to the contractual provisions of the instrument.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Trade and other debtors and creditors are classified as basic financial instruments and measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the Company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank, short-term bank deposits with an original maturity of three months or less and bank overdrafts which are an integral part of the Company’s cash management.

Financial liabilities and equity instruments issued by the Company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividend paid	342,754		52,944

4. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	11,556,379		11,556,379
Additions	2,498,050		2,498,050
Disposals	( 2,747,566)		( 2,747,566)
Movement in fair value	167,786		167,786
At 31 March 2025	11,474,649		11,474,649
Carrying value at 31 March 2025	11,474,649		11,474,649
Carrying value at 31 March 2024	11,556,379		11,556,379

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	33,002		107,238
Other creditors	80,051		29,872
	113,053		137,110

There is a fixed charge held over the company's assets, by UBS AG, London Branch, as per the terms of the Certificate of Registration, dated 30 May 2017 and delivered on 15 June 2017. At the year end, this charge remains outstanding.

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 300,405)		( 54,920)
Credited/(charged) to the Statement of Income and Retained Earnings	19,300		( 245,485)
At the end of financial year	( 281,105)		( 300,405)

The deferred taxation balance is made up as follows:

	2025		2024
	£		£
Capital gains	( 281,105)		( 300,405)

7. Related party transactions

During the year, a director repaid loans to the Company totalling £Nil (2024 - £435). At the year end, the director owed the Company £Nil (2024 - £Nil). This loan was unsecured, interest free and repayable on demand.

8. Ultimate controlling party

The directors do not consider there to be an ultimate controlling party.