Aratellus Midco Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16115528

		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		13,909,511
Investments	5		5

			13,909,516
CURRENT ASSETS
Debtors	6	337,902
Cash at bank and in hand		28,634

		366,536
Creditors: Amounts Falling Due Within One Year	7	(6,819,807 )

NET CURRENT ASSETS (LIABILITIES)			(6,453,271 )

TOTAL ASSETS LESS CURRENT LIABILITIES			7,456,245

Creditors: Amounts Falling Due After More Than One Year	8		(10,000,000 )

NET LIABILITIES			(2,543,755 )

CAPITAL AND RESERVES
Called up share capital	9		1
Profit and Loss Account			(2,543,756 )

SHAREHOLDERS' FUNDS			(2,543,755)

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Aratellus Midco Limited

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 25 May 2026 and were signed on its behalf by:

S H Cowie

Director

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Aratellus Midco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16115528 . The registered office is Piccadilly Business Centre, Aldow Enterprise Park, Manchester, M12 6AE.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 & Machinery	15 years straight line
Motor Vehicles	15 years straight line

3. Average Number of Employees

Average number of employees, including directors, during the period was NIL

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 3 December 2024	-
Additions	13,909,511

As at 31 December 2025	13,909,511

Net Book Value
As at 31 December 2025	13,909,511

As at 3 December 2024	-

5. Investments

	Unlisted
	£
Cost or Valuation
As at 3 December 2024	-
Additions	6
Disposals	(1 )

As at 31 December 2025	5

Provision
As at 3 December 2024	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	5

As at 3 December 2024	-

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Aratellus Midco Limited

Notes to the Financial Statements (continued)

For the Period 3 December 2024 to 31 December 2025

6. Debtors

	31 December 2025
	£
Due within one year
Prepayments and accrued income	1,545
VAT	10
Amounts owed by group undertakings	336,347

	337,902

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	22,060
Other creditors	1
Accruals	214,636
Amounts owed to subsidiaries	6,583,110

	6,819,807

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025
	£
Other loans	10,000,000

9. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	1

10. Ultimate Controlling Party

The company's ultimate controlling party is Aratelus Group Limited who own 100% of the issued share capital in the company.

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