Company registration number 08590403 (England and Wales)
ARDEN BUSINESS SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
ARDEN BUSINESS SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ARDEN BUSINESS SOLUTIONS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,662
8,139
Current assets
Debtors
4
1,125
21,640
Cash at bank and in hand
117,317
125,201
118,442
146,841
Creditors: amounts falling due within one year
5
(12,519)
(23,931)
Net current assets
105,923
122,910
Net assets
112,585
131,049
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
112,485
130,949
Total equity
112,585
131,049

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 July 2026
Mr A S McDarmaid
Director
Company registration number 08590403 (England and Wales)
ARDEN BUSINESS SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Arden Business Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Strensham, Broad Lane, Tanworth-In-Arden, Solihull, West Midlands, B94 5HX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

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

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computers
33% on cost
Motor vehicles
20% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

ARDEN BUSINESS SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
36,345
Additions
529
At 31 March 2026
36,874
Depreciation and impairment
At 1 April 2025
28,206
Depreciation charged in the year
2,006
At 31 March 2026
30,212
Carrying amount
At 31 March 2026
6,662
At 31 March 2025
8,139
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
1,125
21,640
ARDEN BUSINESS SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
1,530
22,893
Other creditors
10,989
1,038
12,519
23,931
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2026-03-31 2025-04-01 false false false 22 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A S McDarmaid Dr E McDarmaid 08590403 2025-04-01 2026-03-31 08590403 2026-03-31 08590403 2025-03-31 08590403 core:OtherPropertyPlantEquipment 2026-03-31 08590403 core:OtherPropertyPlantEquipment 2025-03-31 08590403 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 08590403 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08590403 core:CurrentFinancialInstruments 2026-03-31 08590403 core:CurrentFinancialInstruments 2025-03-31 08590403 core:ShareCapital 2026-03-31 08590403 core:ShareCapital 2025-03-31 08590403 core:RetainedEarningsAccumulatedLosses 2026-03-31 08590403 core:RetainedEarningsAccumulatedLosses 2025-03-31 08590403 core:ShareCapitalOrdinaryShareClass1 2026-03-31 08590403 core:ShareCapitalOrdinaryShareClass1 2025-03-31 08590403 bus:Director1 2025-04-01 2026-03-31 08590403 core:FurnitureFittings 2025-04-01 2026-03-31 08590403 core:ComputerEquipment 2025-04-01 2026-03-31 08590403 core:MotorVehicles 2025-04-01 2026-03-31 08590403 2024-04-01 2025-03-31 08590403 core:OtherPropertyPlantEquipment 2025-03-31 08590403 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 08590403 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 08590403 bus:OrdinaryShareClass1 2026-03-31 08590403 bus:OrdinaryShareClass1 2025-03-31 08590403 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08590403 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08590403 bus:FRS102 2025-04-01 2026-03-31 08590403 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08590403 bus:CompanySecretary1 2025-04-01 2026-03-31 08590403 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP