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Registered number: 03624330
Arden Consulting Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2025
SWB Business Solutions Ltd
1st Floor Office
105 Church Street
Tewkesbury
Gloucestershire
GL20 5AB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03624330
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 303,438 303,438
303,438 303,438
CURRENT ASSETS
Debtors 6 2,870 5,224
Cash at bank and in hand 16,551 1,148
19,421 6,372
Creditors: Amounts Falling Due Within One Year 7 (49,041 ) (48,012 )
NET CURRENT ASSETS (LIABILITIES) (29,620 ) (41,640 )
TOTAL ASSETS LESS CURRENT LIABILITIES 273,818 261,798
NET ASSETS 273,818 261,798
CAPITAL AND RESERVES
Called up share capital 8 543 543
Revaluation reserve 9 (204,864 ) (204,864 )
Profit and Loss Account 478,139 466,119
SHAREHOLDERS' FUNDS 273,818 261,798
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Elaine McCarthy
Director
12 January 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arden Consulting Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 03624330 . The registered office is 1st Floor Office , 105 Church Street , Tewkesbury , Gloucestershire , GL20 5AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation Provided
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 384,113
As at 30 September 2025 384,113
Amortisation
As at 1 October 2024 384,113
As at 30 September 2025 384,113
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
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Page 4
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2024 303,438 54,344 48,404 406,186
As at 30 September 2025 303,438 54,344 48,404 406,186
Depreciation
As at 1 October 2024 - 54,344 48,404 102,748
As at 30 September 2025 - 54,344 48,404 102,748
Net Book Value
As at 30 September 2025 303,438 - - 303,438
As at 1 October 2024 303,438 - - 303,438
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,724 5,152
Other debtors 146 72
2,870 5,224
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Accruals and deferred income 1,251 720
Director's loan account 47,791 47,292
49,041 48,012
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 543 543
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 October 2024 (204,864 ) 466,119
Profit for the year and total comprehensive income - 12,520
Dividends paid - (500)
As at 30 September 2025 (204,864 ) 478,139
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