ACCOUNTS - Final Accounts preparation

Registered number: 15596874

ARDEVORA DPU LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2025

ARDEVORA DPU LIMITED

REGISTERED NUMBER: 15596874

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025
Note		£

Fixed assets
Tangible assets	4		6,197
			6,197
Current assets
Debtors: amounts falling due within one year	5	6,728
Cash at bank and in hand	6	25,817
		32,545
Creditors: amounts falling due within one year	7	(646,260)
Net current (liabilities)/assets			(613,715)

Net (liabilities)/assets			(607,518)

Capital and reserves
Called up share capital			100
Profit and loss account			(607,618)
			(607,518)

Page 1

ARDEVORA DPU LIMITED

REGISTERED NUMBER: 15596874

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

W T Pattisson

Director

Date: 12 December 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

ARDEVORA DPU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

1.	General information

Ardevora DPU Limited is a private company, limited by shares, incorporated in England and Wales, registered number 15596874. Its registered office is 2 London Wall Place, London, United Kingdom, EC2Y 5AU.

The company was incorporated on the 27 March 2024 and presents its first period of accounts to 31 August 2025.

The financial statements are rounded to the nearest pound sterling.

The significant accounting policies applied in the presentation of these financial statements are set out below.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on the going concern basis which is dependent on the continuing financial support of the Directors.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

ARDEVORA DPU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

25%

straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

ARDEVORA DPU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 5.

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	8,270
	At 31 August 2025	8,270
	Depreciation
	Charge for the period on owned assets	2,073
	At 31 August 2025	2,073
	Net book value
	At 31 August 2025	6,197

Debtors

					2025
					£


	Other debtors	6,728
		6,728

Page 5

ARDEVORA DPU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	25,817
		25,817

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	5,730
	Other taxation and social security	12,371
	Other creditors	628,159
		646,260

8.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £457. Contributions totalling £197 were payable to the fund at the balance sheet date and are included in creditors.

9.	Related party transactions
	An amount of £622,469 was owed to the Directors at the year end.

10.	Controlling party

There is no ultimate controlling party.

Page 6