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Registered number: 15499255 ARNIAM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
ARNIAM LIMITED REGISTERED NUMBER: 15499255 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 20,306 |  | 20,205
|  |  | 20,306 |  | 20,205
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 174,259 |  | 4,260 |
Cash at bank and in hand | 6 | 211,240 |  | 875,740 |
Current liabilities |  | 385,499 |  | 880,000 |
Creditors: amounts falling due within one year | 7 | (110,100) |  | - |
Net current assets |  |  | 275,399 |  | 880,000
Total assets less current liabilities |  |  | 295,705 |  | 900,205
Net assets |  |  | 295,705 |  | 900,205
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 205 |  | 205
Profit and loss account |  |  | 295,500 |  | 900,000
|  |  | 295,705 |  | 900,205
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D J Laughton
Director
Date: 12 June 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
ARNIAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Arniam Limited is a private company, limited by share capital and incorporated in England and Wales. The registered office is Unit 3 Hunstrete House, Sterling Park, East Portway Ind Estate, Andover, Hampshire, SP10 3TZ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 2
ARNIAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Fixed asset investments
|  | Investments in subsidiary companies | Unlisted investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | 205 | 20,000 | 20,205
| Additions | 101 | - | 101
| At 30 November 2025 | 306 | 20,000 | 20,306
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 174,259 | -
| Prepayments and accrued income | - | 4,260
|  | 174,259 | 4,260
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 211,240 | 875,740
|  | 211,240 | 875,740
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 110,100 | -
|  | 110,100 | -
Page 3
ARNIAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 123 (2024 - 123) A ordinary shares of £1.00 each | 123 | 123
|  | 82 (2024 - 82) B ordinary shares of £1.00 each | 82 | 82
|  |  | 205 | 205
9. | Related party transactions
| The Company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the parent company or any wholly owned subsidiary of the group.
10. | Controlling party
The Company is jointly controlled by the Directors by virtue of their shareholdings.
Page 4