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REGISTERED NUMBER: 04851617 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Arden Gates Ltd |

| Arden Gates Ltd (Registered number: 04851617) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 10 |

| Arden Gates Ltd |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | G H Allwood

| D S Young

| REGISTERED OFFICE: | Corner Farm

| Packwood Road Lapworth

| Solihull

| West Midlands

| B94 6EJ

| REGISTERED NUMBER: | 04851617 (England and Wales)

| ACCOUNTANTS: | Tomkinson Teal (Lichfield) LLP

| Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| Arden Gates Ltd (Registered number: 04851617) |

Balance Sheet

31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 28,165 |  | 26,595 |  |

Tangible assets | 5 | 545,031 |  | 409,545 |  |

573,196 |  | 436,140 |  |

CURRENT ASSETS

Stocks | 29,000 |  | 27,000 |  |

Debtors | 6 | 475,873 |  | 440,128 |  |

Cash at bank | 280,766 |  | 205,612 |  |

785,639 |  | 672,740 |  |

CREDITORS

Amounts falling due within one year | 7 | (698,640 | ) | (675,133 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 86,999 |  | (2,393 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 660,195 |  | 433,747 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (199,245 | ) | (109,659 | ) |

PROVISIONS FOR LIABILITIES | 10 | (128,557 | ) | (89,873 | ) |

NET ASSETS | 332,393 |  | 234,215 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 332,293 |  | 234,115 |  |

SHAREHOLDERS' FUNDS | 332,393 |  | 234,215 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Arden Gates Ltd (Registered number: 04851617) |

Balance Sheet - continued

31 July 2025

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 January 2026 and were signed on its behalf by:

G H Allwood - Director

| Arden Gates Ltd (Registered number: 04851617) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

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

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Arden Gates Ltd (Registered number: 04851617) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 19 ) .

4. | INTANGIBLE FIXED ASSETS

| Website

£ |

| COST

| At 1 August 2024 | 54,853 |  |

| Additions | 12,371 |  |

| At 31 July 2025 | 67,224 |  |

| AMORTISATION

| At 1 August 2024 | 28,258 |  |

| Amortisation for year | 10,801 |  |

| At 31 July 2025 | 39,059 |  |

| NET BOOK VALUE

| At 31 July 2025 | 28,165 |  |

| At 31 July 2024 | 26,595 |  |

| Arden Gates Ltd (Registered number: 04851617) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 350,539 |  | 63,296 |  | 428,480 |  | 842,315 |  |

| Additions | 246,545 |  | 10,894 |  | 26,995 |  | 284,434 |  |

| Disposals | - |  | - |  | (16,150 | ) | (16,150 | ) |

| At 31 July 2025 | 597,084 |  | 74,190 |  | 439,325 |  | 1,110,599 |  |

| DEPRECIATION

| At 1 August 2024 | 181,751 |  | 33,621 |  | 217,398 |  | 432,770 |  |

| Charge for year | 42,657 |  | 15,382 |  | 90,909 |  | 148,948 |  |

| Eliminated on disposal | - |  | - |  | (16,150 | ) | (16,150 | ) |

| At 31 July 2025 | 224,408 |  | 49,003 |  | 292,157 |  | 565,568 |  |

| NET BOOK VALUE

| At 31 July 2025 | 372,676 |  | 25,187 |  | 147,168 |  | 545,031 |  |

| At 31 July 2024 | 168,788 |  | 29,675 |  | 211,082 |  | 409,545 |  |

| Cost or valuation at 31 July 2025 is represented by:

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| Valuation in 2013 | 19,175 |  | - |  | - |  | 19,175 |  |

| Cost | 577,909 |  | 74,190 |  | 439,325 |  | 1,091,424 |  |

597,084 |  | 74,190 |  | 439,325 |  | 1,110,599 |  |

| If plant and machinery had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 577,909 |  | 331,363 |  |

| Aggregate depreciation | 207,961 |  | 165,785 |  |

| Plant and machinery was revalued on 2 December 2013 by Grange Tool and Industrial, at the open market value, and this valuation has been included in the accounts. Plant and machinery purchased since that date has not been revalued.

| As allowed under the transition rules of FRS 102 1A, the directors have chosen to treat previously revalued plant and machinery as deemed cost and not revalue in future periods.

| Arden Gates Ltd (Registered number: 04851617) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 64,399 |  | 307,722 |  | 372,121 |  |

| Additions | 232,118 |  | - |  | 232,118 |  |

| Disposals | - |  | (16,150 | ) | (16,150 | ) |

| Transfer to ownership | (22,250 | ) | (40,340 | ) | (62,590 | ) |

| At 31 July 2025 | 274,267 |  | 251,232 |  | 525,499 |  |

| DEPRECIATION

| At 1 August 2024 | 26,083 |  | 137,934 |  | 164,017 |  |

| Charge for year | 19,936 |  | 59,902 |  | 79,838 |  |

| Eliminated on disposal | - |  | (16,150 | ) | (16,150 | ) |

| Transfer to ownership | (11,216 | ) | (23,046 | ) | (34,262 | ) |

| At 31 July 2025 | 34,803 |  | 158,640 |  | 193,443 |  |

| NET BOOK VALUE

| At 31 July 2025 | 239,464 |  | 92,592 |  | 332,056 |  |

| At 31 July 2024 | 38,316 |  | 169,788 |  | 208,104 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 367,617 |  | 362,915 |  |

| Other debtors | 108,256 |  | 77,213 |  |

475,873 |  | 440,128 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,333 |  | 10,000 |  |

| Hire purchase contracts (see note 9) | 106,538 |  | 64,052 |  |

| Trade creditors | 436,180 |  | 429,255 |  |

| Taxation and social security | 100,751 |  | 115,416 |  |

| Other creditors | 46,838 |  | 56,410 |  |

698,640 |  | 675,133 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 8,333 |  |

| Hire purchase contracts (see note 9) | 199,245 |  | 101,326 |  |

199,245 |  | 109,659 |  |

| Arden Gates Ltd (Registered number: 04851617) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 106,538 |  | 64,052 |  |

| Between one and five years | 199,245 |  | 101,326 |  |

305,783 |  | 165,378 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 128,557 |  | 89,873 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 89,873 |  |

| Charge to Profit and Loss Account during year | 38,684 |  |

| Balance at 31 July 2025 | 128,557 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 40 | Ordinary A | £1 | 40 |  | 40 |  |

| 40 | Ordinary B | £1 | 40 |  | 40 |  |

| 10 | Ordinary C | £1 | 10 |  | 10 |  |

| 10 | Ordinary D | £1 | 10 |  | 10 |  |

100 |  | 100 |  |

| All shares rank pari-passu in all respects except that each class of share shall be entitled to dividends on a discretionary basis as a separate class right.

12. | OTHER FINANCIAL COMMITMENTS

| As at 31 July 2025, there were outstanding pension contributions of £3,651 (2024 - £3,222).

| Arden Gates Ltd (Registered number: 04851617) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

13. | RELATED PARTY DISCLOSURES

| Arden Fabrications Limited

| A company in which the director, G Allwood, has a controlling interest

| During the year, the company has entered into transactions, on normal commercial terms, with Arden Fabrications Limited as follows:-

| Management and administration fees £67,504 (2024 - £63,000).

| There is an amount owing from Arden Fabrications Limited of £18,176 (2024 - £21,360). The amount owed is unsecured and has no specific terms regarding payment of interest. The amount due is repayable on demand but the directors of Arden Gates Limited have given their assurance that the amount payable will not be demanded until such time as Arden Fabrications Limited can afford to do so without detriment to its working capital needs.

| Fare Game Limited

| A company in which the director, D Young, has an interest

| There is an amount owing from Arden Property Holdings Limited of £30,000 (2024 - £10,000) The amount owed is unsecured and has no specific terms regarding payment of interest. The amount due is repayable on demand but the directors of Arden Gates Limited have given their assurance that the amount payable will not be demanded until such time as Arden Property Holdings Limited can afford to do so without detriment to its working capital needs.

| RT Gate Automation Limited

| A company in which D Young and G Allwood have an interest

| There is an amount owing from RT Gate Automation Limited of £54,986 (2024 - £40,998). The amount owed is unsecured and has no specific terms regarding payment of interest. The amount due is repayable on demand but the directors of Arden Gates Limited have given their assurance that the amount payable will not be demanded until such time as RT Gate Automation Limited can afford to do so without detriment to its working capital needs.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Arden Gates Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arden Gates Ltd for the year ended 31 July 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Arden Gates Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Arden Gates Ltd and state those matters that we have agreed to state to the Board of Directors of Arden Gates Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arden Gates Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Arden Gates Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Arden Gates Ltd. You consider that Arden Gates Ltd 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 financial statements of Arden Gates Ltd. 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 financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

26 January 2026