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Registered Number: SC061475
Scotland
ARAKIN LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Arakin Limited Contents Page For the year ended 31 December 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Arakin Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Glen Drummond FA LLP 31 December 2025 .................................................... Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 14 August 2026 1

Arakin Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 166,052 |  | 172,533
Investments | 4 | 2,545,385 |  | 2,312,508
|  | 2,711,437 |  | 2,485,041
Current assets |  |  |
Debtors |  | 17,389 |  | 17,389
Cash at bank and in hand |  | 18,757 |  | 35,550
|  | 36,146 |  | 52,939
Creditors: amount falling due within one year |  | (606,986) |  | (615,657)
Net current assets |  | (570,840) |  | (562,718)
Total assets less current liabilities |  | 2,140,597 |  | 1,922,323
Creditors: amount falling due after more than one year |  | (943) |  | (943)
Provisions for liabilities |  | (219) |  | (82)
Net assets |  | 2,139,435 |  | 1,921,298
Capital and reserves |  |  |
Called up share capital |  | 5,000 |  | 5,000
Profit and loss account |  | 2,134,435 |  | 1,916,298
Shareholders' funds |  | 2,139,435 |  | 1,921,298
For the year ended 31 December 2025 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 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 to the Registrar of Companies. 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 14 August 2026 and were signed by:
------------------------------- Andrew McKinlay McNamara Director
2

Arakin Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Arakin Limited is a private company, limited by shares, registered in Scotland, registration number SC061475, registration address Rowallan, Whiting Bay, Isle of Arran, KA27 8PZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. 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:
Plant and Machinery | 20% Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. 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 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 143,908 |  | 32,403 |  | 13,582 |  | 189,893
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 143,908 |  | 32,403 |  | 13,582 |  | 189,893
Depreciation
At 01 January 2025 | - |  | 17,360 |  | - |  | 17,360
Charge for year | - |  | 6,481 |  | - |  | 6,481
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | - |  | 23,841 |  | - |  | 23,841
Net book values
Closing balance as at 31 December 2025 | 143,908 |  | 8,562 |  | 13,582 |  | 166,052
Opening balance as at 01 January 2025 | 143,908 |  | 15,043 |  | 13,582 |  | 172,533
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 January 2025 | 2,312,508 |  | 2,312,508
Additions | - |  | -
Disposals | - |  | -
Revaluations | 232,877 |  | 232,877
At 31 December 2025 | 2,545,385 |  | 2,545,385
3