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Registered number: 04491842
Arden Environmental Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Ripe LLP
Chartered Accountants
9a Burroughs Gardens
London
NW4 4AU
Arden Environmental Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Arden Environmental Limited
Company Information
For The Year Ended 31 July 2025
Company Information

Director | Mr C J Flood
Company Number | 04491842
Registered Office | 9a Burroughs Gardens
| London
| NW4 4AU
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
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Arden Environmental Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04491842

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 42,788 |  | 56,381
|  |  | 42,788 |  | 56,381
CURRENT ASSETS
Stocks | 5 | 30,546 |  | 29,290 |
Debtors | 6 | 70,385 |  | 82,145 |
Cash at bank and in hand |  | 272,827 |  | 87,864 |
|  | 373,758 |  | 199,299 |
Creditors: Amounts Falling Due Within One Year | 7 | (184,857 ) |  | (102,107 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 188,901 |  | 97,192
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 231,689 |  | 153,573
NET ASSETS |  |  | 231,689 |  | 153,573
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 231,589 |  | 153,473
SHAREHOLDERS' FUNDS |  |  | 231,689 |  | 153,573

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Arden Environmental Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 his 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.
The financial statements were approved by the board of directors on 3 April 2026 and were signed on its behalf by:

Mr C J Flood Director
03/04/2026

The notes on pages 4 to 7 form part of these financial statements.
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Arden Environmental Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Arden Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04491842 .
The registered office is 9a Burroughs Gardens, London, NW4 4AU.
The principal place of business is 23 Holywell Row, London EC2A 4JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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.
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.
The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
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. 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:

Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Arden Environmental Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. 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.
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Arden Environmental Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.9. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 102,500 | 3,178 | 105,678
Additions | - | 548 | 548
As at 31 July 2025 | 102,500 | 3,726 | 106,226
Depreciation
As at 1 August 2024 | 46,986 | 2,311 | 49,297
Provided during the period | 13,878 | 263 | 14,141
As at 31 July 2025 | 60,864 | 2,574 | 63,438
Net Book Value
As at 31 July 2025 | 41,636 | 1,152 | 42,788
As at 1 August 2024 | 55,514 | 867 | 56,381

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 30,546 |  | 29,290

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Arden Environmental Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 58,610 |  | 71,873
Amounts owed by group undertakings | 5,272 |  | 3,950
Other debtors | 6,503 |  | 6,322
| 70,385 |  | 82,145

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 51,082 |  | 27,670
Amounts owed to participating interests | 76,493 |  | 46,077
Other creditors | 8,827 |  | 7,606
Taxation and social security | 48,455 |  | 20,754
| 184,857 |  | 102,107

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

9. Related Party Disclosures
Extechnology Europe Ltd
(Parent company)
At the balance sheet date, the company owed £76,493 (2024: £46,077) to Extechnology Europe Ltd.
Ardenair Ltd
(Group company)
At the balance sheet date, Arednair Ltd owed £5,272 (2024: £3,950) to the company.
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