REGISTERED NUMBER: SC517100 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ARDEN STRATEGIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Murphy

REGISTERED OFFICE:

Stanley House

69/71 Hamilton Road

Motherwell

ML1 3DG

BUSINESS ADDRESS:

Millbank Tower

21-24 Millbank

London

SW1P 4QP

REGISTERED NUMBER:

SC517100 (Scotland)

ACCOUNTANTS:

McDaid & Partners

Stanley House

69/71 Hamilton Road

Motherwell

Lanarkshire

ML1 3DG

FIXED ASSETS

Tangible assets

4

16,876

10,690

Investments

5

150,000

150,000

Investment property

6

513,257

506,032

680,133

666,722

CURRENT ASSETS

Debtors

7

1,819,330

1,566,952

Cash at bank

2,323,251

2,946,765

4,142,581

4,513,717

CREDITORS

Amounts falling due within one year

8

939,735

681,095

NET CURRENT ASSETS

3,202,846

3,832,622

TOTAL ASSETS LESS CURRENT LIABILITIES

3,882,979

4,499,344

PROVISIONS FOR LIABILITIES

8,447

5,093

NET ASSETS

3,874,532

4,494,251

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

12,684

7,265

Retained earnings

3,861,748

4,486,886

SHAREHOLDERS' FUNDS

3,874,532

4,494,251

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2026 and were signed by:

J Murphy - Director

1.	STATUTORY INFORMATION

Arden Strategies Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

Turnover

Turnover is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. 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 value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of total contract value.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Trade debtors

Trade debtors are amounts due from customers for goods or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade creditors are amounts due to suppliers for goods or services obtained in the ordinary course of business.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Cash

Cash and cash equivalents are basic financial assets and include cash on hand, deposits held at call with banks, other short-term liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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 31 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

13,777

Additions

14,081

At 31 October 2025

27,858

DEPRECIATION

At 1 November 2024

3,087

Charge for year

7,895

At 31 October 2025

10,982

NET BOOK VALUE

At 31 October 2025

16,876

At 31 October 2024

10,690

5.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 November 2024

and 31 October 2025

150,000

NET BOOK VALUE

At 31 October 2025

150,000

At 31 October 2024

150,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

506,032

Revaluations

7,225

At 31 October 2025

513,257

NET BOOK VALUE

At 31 October 2025

513,257

At 31 October 2024

506,032

Fair value at 31 October 2025 is represented by:

£

Valuation in 2022

9,686

Valuation in 2025

7,225

Cost

496,346

513,257

If investment property had not been revalued it would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

496,346

496,346

Investment property was valued on a fair value basis on 31 October 2025 by director J Murphy .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

1,440,725

1,307,947

Other debtors

378,605

259,005

1,819,330

1,566,952

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

1,488

-

Taxation and social security

441,576

614,977

Other creditors

496,671

66,118

939,735

681,095

9.	LEASING AGREEMENTS

At the year end the company had total commitments under operating leases of £533,354 (2024: £415,195)

10.

RESERVES

Fair

value

reserve

£

At 1 November 2024

7,265

Fair value investment property

5,419

At 31 October 2025

12,684

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

J Murphy

Balance outstanding at start of year

(90,247

)

(104,336

)

Amounts advanced

(5,000

)

-

Amounts repaid

13,111

14,089

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(82,136

)

(90,247

)

Loans to/from the director are interest free and repayable upon demand.