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REGISTERED NUMBER: 05446118 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

ARDEN PARK GARAGE SERVICES LIMITED

ARDEN PARK GARAGE SERVICES LIMITED (REGISTERED NUMBER: 05446118)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ARDEN PARK GARAGE SERVICES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | Mr R J Halliday

| SECRETARY: | Mrs A M Taylor

| REGISTERED OFFICE: | 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

| REGISTERED NUMBER: | 05446118 (England and Wales)

| ACCOUNTANTS: | Ad Valorem Accountancy Services Limited

| Chartered Certified Accountants

| 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

ARDEN PARK GARAGE SERVICES LIMITED (REGISTERED NUMBER: 05446118)

BALANCE SHEET

31 MAY 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | 18,000 |  |

Tangible assets | 5 | 8,321 |  | 19,019 |  |

Investments | 6 | 100 |  | 100 |  |

8,421 |  | 37,119 |  |

CURRENT ASSETS

Stocks | 3,000 |  | 4,000 |  |

Debtors | 7 | 790,165 |  | 1,079,622 |  |

Cash at bank and in hand | 452,199 |  | 291,236 |  |

1,245,364 |  | 1,374,858 |  |

CREDITORS

Amounts falling due within one year | 8 | 161,964 |  | 148,847 |  |

NET CURRENT ASSETS | 1,083,400 |  | 1,226,011 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,091,821 |  | 1,263,130 |  |

PROVISIONS FOR LIABILITIES | 2,081 |  | 4,755 |  |

NET ASSETS | 1,089,740 |  | 1,258,375 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 1,089,640 |  | 1,258,275 |  |

SHAREHOLDERS' FUNDS | 1,089,740 |  | 1,258,375 |  |

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

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

The director acknowledges his 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 PARK GARAGE SERVICES LIMITED (REGISTERED NUMBER: 05446118)

BALANCE SHEET - continued

31 MAY 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 May 2026 and were signed by:

Mr R J Halliday - Director

ARDEN PARK GARAGE SERVICES LIMITED (REGISTERED NUMBER: 05446118)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Arden Park Garage Services Limited 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 (£).

| The company's place of business is Unit 3, Waterside Park, Old Wolverton Road, Old Wolverton, Milton Keynes, Bucks, MK12 5NP.

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.

| RELATED PARTY EXEMPTION

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| TURNOVER

| The company's turnover represents the value, excluding value added tax, of goods and services supplied to customers during the year. A sale is recognised when revenue and associated costs can be measured reliably and future economic benefits are probable. Revenue is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added tax.

| GOODWILL

| Purchased goodwill is amortised over its estimated useful life in equal instalments over 20 years.

| 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.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 25% on cost

| INVESTMENTS IN SUBSIDIARIES

| Investments in subsidiary undertakings are recognised at cost less any impairment.

| STOCKS

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

ARDEN PARK GARAGE SERVICES LIMITED (REGISTERED NUMBER: 05446118)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| TAXATION

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

| 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.

| 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.

| LEASES

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

| DEBTORS RECEIVABLE AND CREDITORS PAYABLE

| Debtors and creditors with no stated interest rate and receivable or payable within or after one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 June 2024

| and 31 May 2025 | 360,000 |  |

| AMORTISATION

| At 1 June 2024 | 342,000 |  |

| Amortisation for year | 18,000 |  |

| At 31 May 2025 | 360,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | 18,000 |  |

ARDEN PARK GARAGE SERVICES LIMITED (REGISTERED NUMBER: 05446118)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | TANGIBLE FIXED ASSETS

Improvements | Plant and | Motor |

to property | machinery | vehicles | Totals |

| £ | £ | £ | £

| COST

| At 1 June 2024 | 56,248 |  | 165,912 |  | 56,312 |  | 278,472 |  |

| Additions | - |  | 1,096 |  | - |  | 1,096 |  |

| Disposals | - |  | (125,920 | ) | (39,103 | ) | (165,023 | ) |

| At 31 May 2025 | 56,248 |  | 41,088 |  | 17,209 |  | 114,545 |  |

| DEPRECIATION

| At 1 June 2024 | 56,248 |  | 159,068 |  | 44,137 |  | 259,453 |  |

| Charge for year | - |  | 3,789 |  | 7,045 |  | 10,834 |  |

| Eliminated on disposal | - |  | (125,920 | ) | (38,143 | ) | (164,063 | ) |

| At 31 May 2025 | 56,248 |  | 36,937 |  | 13,039 |  | 106,224 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  | 4,151 |  | 4,170 |  | 8,321 |  |

| At 31 May 2024 | - |  | 6,844 |  | 12,175 |  | 19,019 |  |

6. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 June 2024

| and 31 May 2025 | 100 |  |

| NET BOOK VALUE

| At 31 May 2025 | 100 |  |

| At 31 May 2024 | 100 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Arden Park Rental Properties Limited

| Registered office: 2 Manor Farm Court Old Wolverton,Old Wolverton, Milton Keynes, Buckinghamshire, MK12 5NN

| Nature of business: Letting of commercial property

% |

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

| £ | £

| Aggregate capital and reserves | - |  | 109,807 |  |

| Profit for the year | - |  | 415 |  |

ARDEN PARK GARAGE SERVICES LIMITED (REGISTERED NUMBER: 05446118)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

2025 | 2024 |

| £ | £

| Trade debtors | 56,573 |  | 50,226 |  |

| Amounts owed by group undertakings | 684,512 |  | 671,808 |  |

| Directors' current accounts | 39,586 |  | 352,897 |  |

| Prepayments | 9,494 |  | 4,691 |  |

790,165 |  | 1,079,622 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 33,358 |  | 27,422 |  |

| Tax | 86,467 |  | 95,873 |  |

| Social security and other taxes | 2,984 |  | 1,062 |  |

| VAT | 19,400 |  | 6,705 |  |

| Accrued expenses | 19,755 |  | 17,785 |  |

161,964 |  | 148,847 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 | 2024 |

| £ | £

| Mr R J Halliday

| Balance outstanding at start of year | 352,897 |  | 82,352 |  |

| Amounts advanced | 35,691 |  | 352,897 |  |

| Amounts repaid | (352,897 | ) | (82,352 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 35,691 |  | 352,897 |  |

| The director's loan is interest free and repayable on demand.