Company No: 10574137 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

J J Raymond

REGISTERED OFFICE	16 Great Queen Street
	London
	WC2B 5DG
	United Kingdom

COMPANY NUMBER

10574137 (England and Wales)

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

	Note	2026		2025
		£		£
Fixed assets
Investments	3	74,200		74,200
		74,200		74,200
Current assets
Debtors
- due within one year	4	1,030		996
- due after more than one year	4	63,675		63,675
Cash at bank and in hand		51		161
		64,756		64,832
Creditors: amounts falling due within one year	5	( 175,991)		( 170,005)
Net current liabilities		(111,235)		(105,173)
Total assets less current liabilities		(37,035)		(30,973)
Net liabilities		( 37,035)		( 30,973)
Capital and reserves
Called-up share capital	6	54,630		54,630
Profit and loss account		( 91,665 )		( 85,603 )
Total shareholders' deficit		( 37,035)		( 30,973)

For the financial year ending 31 January 2026 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 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 Trading Limited (registered number: 10574137) were approved and authorised for issue by the Director on 09 June 2026. They were signed on its behalf by:

J J Raymond Director

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 Trading Limited (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 16 Great Queen Street, London, WC2B 5DG, 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 Trading Limited 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.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 February 2025	74,200		74,200
At 31 January 2026	74,200		74,200
Carrying value at 31 January 2026	74,200		74,200
Carrying value at 31 January 2025	74,200		74,200

4. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Amounts owed by Group undertakings	1,030		996
Debtors: amounts falling due after more than one year
Other debtors	63,675		63,675

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to related parties	30,159		24,515
Amounts owed to director	140,870		140,870
Accruals	4,962		4,620
	175,991		170,005

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
54,600 A Ordinary shares of £1.00 each shares of £ 1.00 each	54,600		54,600
30 B Ordinary shares of £1.00 each shares of £ 1.00 each	30		30
	54,630		54,630

The class B shares are non-voting shares

7. Related party transactions

Transactions with the entity's director

At the year end an amount of £140,870 (2025: £140,870) was owed to the director to the company. It is interest free and repayable on demand.

Other related party transactions

During the year, a company under common control paid net expenses on behalf of the company totalling £5,644 (2025: £3,102). At the year end, the company owed this company an amount of £30,159 (2024: £24,515). These amounts are unsecured, interest free and with no set date for repayment.

During the year, a company under common control owed the company £1,030 (2025: £996). During the year expenses paid on behalf of this company was £34 (2025: Nil). The amount is unsecured, interest free and repayable on demand.

Other debtors of £63,675 is a loan given to a company in which Arrakis Trading Limited has substantial interest. The loan is interest free.