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Company No: 08518995 (England and Wales)

# ARRAKIS COMMERCIAL ENTERPRISE LTD

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

ARRAKIS COMMERCIAL ENTERPRISE LTD

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

ARRAKIS COMMERCIAL ENTERPRISE LTD

## COMPANY INFORMATION

For the financial year ended 31 August 2025
ARRAKIS COMMERCIAL ENTERPRISE LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 August 2025

DIRECTOR | J J Raymond

SECRETARY | J J Raymond

REGISTERED OFFICE | Swinesleys Farm
| Hatchet Lane
| Brockenhurst
| Hampshire
| SO42 7WA
| United Kingdom

COMPANY NUMBER | 08518995 (England and Wales)

ACCOUNTANT | S&W Partners LLP
| Onslow House
| Onslow Street
| Guildford
| GU1 4TL

ARRAKIS COMMERCIAL ENTERPRISE LTD

## BALANCE SHEET

As at 31 August 2025
ARRAKIS COMMERCIAL ENTERPRISE LTD

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 350,789 |  | 457,536
|  | 350,789 |  | 457,536
Current assets |  |  |  |
Debtors | 4 | 156,234 |  | 123,472
Cash at bank and in hand |  | 1,951 |  | 326
|  | 158,185 |  | 123,798
Creditors: amounts falling due within one year | 5 | ( 250,470) |  | ( 224,510)
Net current liabilities |  | (92,285) |  | (100,712)
Total assets less current liabilities |  | 258,504 |  | 356,824
Creditors: amounts falling due after more than one year | 6 | ( 872,362) |  | ( 787,755)
Net liabilities |  | ( 613,858) |  | ( 430,931)
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | ( 613,958 ) |  | ( 431,031 )
Total shareholder's deficit |  | ( 613,858) |  | ( 430,931)

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Arrakis Commercial Enterprise Ltd (registered number: 08518995) were approved and authorised for issue by the Director on 09 June 2026. They were signed on its behalf by:

J J Raymond Director |

ARRAKIS COMMERCIAL ENTERPRISE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
ARRAKIS COMMERCIAL ENTERPRISE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Arrakis Commercial Enterprise Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Swinesleys Farm, Hatchet Lane, Brockenhurst, Hampshire, SO42 7WA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Arrakis Commercial Enterprise Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Going concern

The financial statements have been prepared on a going concern basis.
The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Also, the holding company has agreed to continue to support the company for the foreseeable future to meet day to day needs of the company.
For this reason the directors continue to adopt the going concern basis for the preparation of the Financial Statements. Accordingly, these financial statements do not include any adjustments to the carrying amount or classification of assets and liabilities that would result if the company was unable to continue as a going concern.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following
conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 533,737 |  | 533,737
At 31 August 2025 | 533,737 |  | 533,737
Accumulated depreciation |  |  |
At 01 September 2024 | 76,201 |  | 76,201
Charge for the financial year | 106,747 |  | 106,747
At 31 August 2025 | 182,948 |  | 182,948
Net book value |  |  |
At 31 August 2025 | 350,789 |  | 350,789
At 31 August 2024 | 457,536 |  | 457,536

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 104,837 |  | 95,337
Amounts owed by connected companies | 17,324 |  | 17,324
VAT recoverable | 511 |  | 1,934
Other debtors | 33,562 |  | 8,877
| 156,234 |  | 123,472

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 8,912 |  | 720
Accruals | 40,677 |  | 16,187
Other taxation and social security | 0 |  | 3,855
Other creditors | 200,881 |  | 203,748
| 250,470 |  | 224,510

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 872,362 |  | 787,755

There are no amounts included above in respect of which any security has been given by the entity.

#### 7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 9,000 |  | 9,000
between one and five years | 15,225 |  | 24,225
Total future minimum lease payments under non-cancellable operating leases | 24,225 |  | 33,225

The term for which the property is leased is 10 years from and including 22nd May 2018.

Pensions

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.
The pension cost charge represents contributions payable by the Company to the fund and amounted to £917 (2024: £917). Contributions totalling £nil (2024: £178) were payable to the fund at the balance sheet date and are included in creditors.

#### 8. Related party transactions

During the year, the director loaned the company £84,954 (2024: loaned the company £303,684) and £347 was repaid (2024: £200,000). At the year end, the director was owed £872,362 (2024: £787,755) from the company, which is interest free and repayable on demand.