REGISTERED NUMBER: 11960197 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ARULANDU LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T Peters

J A Rahmu

REGISTERED OFFICE:

Room 73

Wrest House

Wrest Park

Silsoe

MK45 4HR

REGISTERED NUMBER:

11960197 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Intangible assets

5

-

1,733

Tangible assets

6

6,002

6,328

6,002

8,061

CURRENT ASSETS

Debtors

7

36,176

13,046

Cash at bank

5,007

5,789

41,183

18,835

CREDITORS

Amounts falling due within one year

8

(79,037

)

(65,633

)

NET CURRENT LIABILITIES

(37,854

)

(46,798

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(31,852

)

(38,737

)

CREDITORS

Amounts falling due after more than one year

9

(6,989

)

(9,627

)

NET LIABILITIES

(38,841

)

(48,364

)

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

(38,843

)

(48,366

)

SHAREHOLDERS' FUNDS

(38,841

)

(48,364

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement 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:

T Peters - Director

1.	STATUTORY INFORMATION

Arulandu Ltd 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.

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.

After making enquires, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts received for goods supplied and services rendered, stated net of discounts and Value Added Tax.

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 five 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.

Plant and machinery

-

25% on cost

Computer equipment

-

25% on cost

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.

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.

Bounce back loan scheme

The Bounce Back Loan Scheme (BBLS) enables smaller businesses to access finance more quickly during the coronavirus outbreak. The scheme helps small and medium-sized businesses to borrow between £2,000 and up to 25% of their turnover. The maximum loan available is £50,000. The government guarantees 100% of the loan and there are no fees or interest to pay for the first 12 months. After 12 months the interest rate will be 2.5% per annum.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

26,000

Amortisation

At 1 January 2025

24,267

Amortisation for year

1,733

At 31 December 2025

26,000

Net book value

At 31 December 2025

-

At 31 December 2024

1,733

6.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 January 2025

7,232

-

7,232

Additions

-

693

693

At 31 December 2025

7,232

693

7,925

Depreciation

At 1 January 2025

904

-

904

Charge for year

904

115

1,019

At 31 December 2025

1,808

115

1,923

Net book value

At 31 December 2025

5,424

578

6,002

At 31 December 2024

6,328

-

6,328

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

23,435

10,063

Other debtors

12,741

2,983

36,176

13,046

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,252

3,252

Trade creditors

19,442

20,502

Corporation tax

13,919

-

Social security and other taxes

4,148

-

VAT

4,656

3,543

Other creditors

-

2,726

Directors' loan account

33,120

35,110

Accruals and deferred income

500

500

79,037

65,633

The bank loan is 100% guaranteed by the government in line with the Covid scheme rules, with interest charged at 2.5% per annum.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

6,989

9,627

The bank loan is 100% guaranteed by the government in line with the Covid scheme rules, with interest charged at 2.5% per annum.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

11.	RELATED PARTY DISCLOSURES