REGISTERED NUMBER: 03885742 (England and Wales)

JOHN ARDERN & COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Ardern

Mrs K Ardern

Mrs Z J Kells

M J Ardern

SECRETARY:

Mrs K Ardern

REGISTERED OFFICE:

6 Park Street

Lytham

Lancashire

FY8 5LU

REGISTERED NUMBER:

03885742 (England and Wales)

ACCOUNTANTS:

Rushtons

Chartered Accountants

Avroe House

Avroe Crescent

Blackpool Business Park

Blackpool

Lancashire

FY4 2DP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

163

217

163

217

CURRENT ASSETS

Debtors

95,819

46,173

Cash at bank

11,336

42,779

107,155

88,952

CREDITORS

Amounts falling due within one year

103,697

82,460

NET CURRENT ASSETS

3,458

6,492

TOTAL ASSETS LESS CURRENT LIABILITIES

3,621

6,709

CREDITORS

Amounts falling due after more than one year

2,250

5,250

NET ASSETS

1,371

1,459

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

371

459

SHAREHOLDERS' FUNDS

1,371

1,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

J Ardern - Director

1.	STATUTORY INFORMATION

John Ardern & Company 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 2001, is being amortised evenly over its estimated useful life of twenty 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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 8 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

87,500

AMORTISATION

At 1 April 2025

and 31 March 2026

87,500

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

44,633

DEPRECIATION

At 1 April 2025

44,416

Charge for year

54

At 31 March 2026

44,470

NET BOOK VALUE

At 31 March 2026

163

At 31 March 2025

217

6.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdraft

7,620

-

Bank loans

21,792

13,386

29,412

13,386

Bank loans and overdrafts are secured by a fixed and floating charge over the assets and undertakings of the company.

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

J Ardern and Mrs K Ardern

Balance outstanding at start of year

17,452

35,729

Amounts advanced

34,964

27,083

Amounts repaid

(24,412

)

(45,360

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

28,004

17,452

M J Ardern

Balance outstanding at start of year

-

-

Amounts advanced

38,535

46,800

Amounts repaid

(29,187

)

(46,800

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,348

-

Mrs Z J Kells

Balance outstanding at start of year

3,056

11,464

Amounts advanced

44,358

43,432

Amounts repaid

(27,900

)

(51,840

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,514

3,056

The advances to the directors are interest free and repayable on demand.