REGISTERED NUMBER: NI673613 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Ardent Wealth Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L L Collins

R T Girvan

SECRETARY:

Mrs G M Girvan

REGISTERED OFFICE:

19 Crescent Business Park

LISBURN

BT28 2GN

REGISTERED NUMBER:

NI673613 (Northern Ireland)

ACCOUNTANTS:

Minshull & Co

19 Crescent Business Park

LISBURN

Co. Antrim

BT28 2GN

FIXED ASSETS

Intangible assets

5

18,375

22,050

Tangible assets

6

41,069

52,401

59,444

74,451

CURRENT ASSETS

Debtors

7

23,027

21,032

Cash at bank

19,121

41,220

42,148

62,252

CREDITORS

Amounts falling due within one year

8

39,997

43,401

NET CURRENT ASSETS

2,151

18,851

TOTAL ASSETS LESS CURRENT LIABILITIES

61,595

93,302

PROVISIONS FOR LIABILITIES

9,590

12,600

NET ASSETS

52,005

80,702

CAPITAL AND RESERVES

Called up share capital

10

300

300

Retained earnings

11

51,705

80,402

SHAREHOLDERS' FUNDS

52,005

80,702

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 directors acknowledge their 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 Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

Mrs L L Collins - Director

R T Girvan - Director

1.	STATUTORY INFORMATION

Ardent Wealth Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 7 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

36,750

AMORTISATION

At 1 November 2024

14,700

Amortisation for year

3,675

At 31 October 2025

18,375

NET BOOK VALUE

At 31 October 2025

18,375

At 31 October 2024

22,050

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

68,909

Additions

3,491

Disposals

(9,661

)

At 31 October 2025

62,739

DEPRECIATION

At 1 November 2024

16,508

Charge for year

8,867

Eliminated on disposal

(3,705

)

At 31 October 2025

21,670

NET BOOK VALUE

At 31 October 2025

41,069

At 31 October 2024

52,401

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

23,027

21,032

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans and overdrafts (see note 9)

-

2,779

Trade creditors

-

(2

)

Tax

24,455

36,464

Social security and other taxes

426

426

Directors' current accounts

1,090

2,230

Accruals and deferred income

14,026

1,504

39,997

43,401

9.

LOANS

An analysis of the maturity of loans is given below:

31/10/25

31/10/24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

2,779

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/10/25

31/10/24

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

100

Ordinary C & D

£1

100

100

300

300

11.

RESERVES

Retained

earnings

£

At 1 November 2024

80,402

Profit for the year

67,703

Dividends

(96,400

)

At 31 October 2025

51,705