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Registered Number: 14162768
England & Northern Ireland
ARK AUDIOLOGISTS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

ARK Audiologists Limited Contents Page For the year ended 31 March 2026
Statement of Financial Position | 1
Notes to the Financial Statements | 2

ARK Audiologists Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 323 |  | 1,156
|  | 323 |  | 1,156
Current assets |  |  |
Cash at bank and in hand |  | 177 |  | 264
Creditors: amount falling due within one year |  | (1,138) |  | (848)
Net current assets |  | (961) |  | (584)
Total assets less current liabilities |  | (638) |  | 572
Provisions for liabilities |  | (62) |  | (220)
Net assets |  | (700) |  | 352
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (800) |  | 252
Shareholders' funds |  | (700) |  | 352
For the 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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 10 August 2026 and were signed by:
------------------------------- Adnan Kaduji Director
1

ARK Audiologists Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information ARK Audiologists Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 14162768, registration address 124 Mancroft Avenue, Bolton, Lancashire, BL3 3AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Work Equipment | 20% Straight Line
Computer Equipment | 25% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Work Equipment |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 April 2025 | 1,615 |  | 2,043 |  | 3,658
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 March 2026 | 1,615 |  | 2,043 |  | 3,658
Depreciation
At 01 April 2025 | 969 |  | 1,533 |  | 2,502
Charge for year | 323 |  | 510 |  | 833
On disposals | - |  | - |  | -
At 31 March 2026 | 1,292 |  | 2,043 |  | 3,335
Net book values
Closing balance as at 31 March 2026 | 323 |  | - |  | 323
Opening balance as at 01 April 2025 | 646 |  | 510 |  | 1,156
2