REGISTERED NUMBER: 02746063 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

ARCANA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms B R Wallace

REGISTERED OFFICE:

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

REGISTERED NUMBER:

02746063 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

1,024

822

Investments

5

2

2

1,026

824

CURRENT ASSETS

Stocks

4,050

3,550

Debtors

6

3,971

3,875

Cash at bank and in hand

49,780

44,617

57,801

52,042

CREDITORS

Amounts falling due within one year

7

37,014

32,603

NET CURRENT ASSETS

20,787

19,439

TOTAL ASSETS LESS CURRENT LIABILITIES

21,813

20,263

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

21,713

20,163

SHAREHOLDERS' FUNDS

21,813

20,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th July 2026 and were signed by:

Ms B R Wallace - Director

1.	STATUTORY INFORMATION

Arcana Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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.

Land and buildings

-

have been fully depreciated

Plant and machinery etc

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

and

Computer

leasehold

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st January 2025

46,634

13,108

12,499

623

72,864

Additions

-

-

166

754

920

At 31st December 2025

46,634

13,108

12,665

1,377

73,784

DEPRECIATION

At 1st January 2025

46,634

13,108

11,898

402

72,042

Charge for year

-

-

356

362

718

At 31st December 2025

46,634

13,108

12,254

764

72,760

NET BOOK VALUE

At 31st December 2025

-

-

411

613

1,024

At 31st December 2024

-

-

601

221

822

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Fixtures

and

fittings

£

COST

At 1st January 2025

and 31st December 2025

4,381

DEPRECIATION

At 1st January 2025

and 31st December 2025

4,381

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

-

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1st January 2025

and 31st December 2025

2

NET BOOK VALUE

At 31st December 2025

2

At 31st December 2024

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,971

3,875

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

424

228

Amounts owed to participating interests

4,807

5,307

Taxation and social security

29,292

24,120

Other creditors

2,491

2,948

37,014

32,603