ARODON UK LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 09444671

ARODON UK LIMITED

Unaudited Financial Statements

31 December 2025

ARODON UK LIMITED

Financial Statements

Year ended 31 December 2025

Contents	Page

Director's report	1

Income statement	2

Statement of financial position	3

Statement of changes in equity	4

Notes to the financial statements	5

ARODON UK LIMITED

Director's Report

Year ended 31 December 2025

The director presents her report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Principal activities

The principal activity of the company during the year was making and holding of investments.

Director

The director who served the company during the year was as follows:

Mrs Sophia Louise Ciccone

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 4 February 2026 and signed on behalf of the board by:

Mrs Sophia Louise Ciccone	Fiduci-Corp (UK) Services Limited
Director	Company Secretary

ARODON UK LIMITED

Income Statement

Year ended 31 December 2025

	2025	2024
Note	€	€

Administrative expenses	( 94,782)	17,936
	--------	--------
Operating (loss)/profit	( 94,782)	17,936

Income from other fixed asset investments	5,713	83,598
Other interest receivable and similar income	11,279	67,498
Interest payable and similar expenses	( 703)	( 963)
	--------	---------
(Loss)/profit before taxation	( 78,493)	168,069

Tax on (loss)/profit	–	–
	--------	---------
(Loss)/profit for the financial year	( 78,493)	168,069
	--------	---------

All the activities of the company are from continuing operations.

ARODON UK LIMITED

Statement of Financial Position

31 December 2025

	2025		2024
Note	€	€	€

Current assets

Debtors	4	2,157,815	190,907
Investments	5	–	1,982,240
Cash at bank and in hand		–	65,539
		------------	------------
		2,157,815	2,238,686

Creditors: amounts falling due within one year	6	4,596		6,974
		------------		------------
Net current assets			2,153,219	2,231,712
			------------	------------
Total assets less current liabilities			2,153,219	2,231,712
			------------	------------
Net assets			2,153,219	2,231,712
			------------	------------

Capital and reserves

Called up share capital		3,350	3,350
Share premium account	7	2,498,000	2,498,000
Other reserves	7	( 79,606)	( 79,606)
Profit and loss account	7	( 268,525)	( 190,032)
		------------	------------
Shareholders funds		2,153,219	2,231,712
		------------	------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 December 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 4 February 2026 , and are signed on behalf of the board by:

Mrs Sophia Louise Ciccone
Director

Company registration number: 09444671

ARODON UK LIMITED

Statement of Changes in Equity

Year ended 31 December 2025

		Called up share capital	Share premium account	Other reserves	Profit and loss account	Total
		€	€	€	€	€
At 1 January 2024		3,350	2,498,000	–	( 358,101)	2,143,249

Profit for the year					168,069	168,069
Other comprehensive income for the year:
	Foreign currency retranslation	–	–	( 79,606)	–	( 79,606)
		-------	------------	--------	---------	------------
Total comprehensive income for the year		–	–	( 79,606)	168,069	88,463

At 31 December 2024		3,350	2,498,000	( 79,606)	( 190,032)	2,231,712

Loss for the year					( 78,493)	( 78,493)
		-------	------------	--------	---------	------------
Total comprehensive income for the year		–	–	–	( 78,493)	( 78,493)

		-------	------------	--------	---------	------------
At 31 December 2025		3,350	2,498,000	( 79,606)	( 268,525)	2,153,219
		-------	------------	--------	---------	------------

ARODON UK LIMITED

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is St Georges House, 6th floor, 15 Hanover Square, London, W1S 1HS, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in euro, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

	2025	2024
	€	€
Prepayments and accrued income	–	1,329
Shareholder account - debit balance	2,157,815	189,578
	------------	---------
	2,157,815	190,907
	------------	---------

5. Investments

	2025	2024
	€	€
Portfolio account	–	1,982,240
	----	------------

6. Creditors: amounts falling due within one year

	2025	2024
	€	€
Trade creditors	470	2,632
Accruals and deferred income	4,126	4,342
	-------	-------
	4,596	6,974
	-------	-------

7. Reserves

Share premium account - This reserve records the amount above the nominal value received for shares sold, less transaction costs. Profit and loss account - This reserve records retained earnings and accumulated losses.

8. Related party transactions

The company was under the control of Quespal Limited throughout the current year. Quespal Limited is the sole shareholder.