Arena Entertainment (UK) Ltd. - Accounts to registrar (filleted)

ARENA ENTERTAINMENT (UK) LTD.

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

B McManus

H McManus

REGISTERED OFFICE:

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

REGISTERED NUMBER:

06754604 (England and Wales)

ACCOUNTANT:

Botros & Co

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

BANKERS:

Virgin Money

94-96 Briggate

Leeds

LS1 6NP

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

2,602

2,232

2,603

2,233

CURRENT ASSETS

Debtors

6

123,305

33,044

Cash at bank and in hand

112,726

79,431

236,031

112,475

CREDITORS

Amounts falling due within one year

7

172,184

55,302

NET CURRENT ASSETS

63,847

57,173

TOTAL ASSETS LESS CURRENT
LIABILITIES

66,450

59,406

CREDITORS

Amounts falling due after more than one
year

8

30,000

NET ASSETS

36,450

29,406

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

36,350

29,306

SHAREHOLDERS' FUNDS

36,450

29,406

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 12 June 2026 and were signed on its behalf by:

B McManus - Director

1.	STATUTORY INFORMATION

Arena Entertainment (UK) 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, 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

-

15% on reducing balance

Computer equipment

-

33% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

30,000

AMORTISATION

At 1 December 2024

and 30 November 2025

29,999

NET BOOK VALUE

At 30 November 2025

1

At 30 November 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 December 2024

1,746

1,500

3,246

Additions

-

1,334

At 30 November 2025

1,746

2,834

4,580

DEPRECIATION

At 1 December 2024

513

501

1,014

Charge for year

185

779

964

At 30 November 2025

698

1,280

1,978

NET BOOK VALUE

At 30 November 2025

1,048

1,554

2,602

At 30 November 2024

1,233

999

2,232

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

52,845

27,544

Prepayments

70,460

5,500

123,305

33,044

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade creditors

30,000

4,079

Clients account

400

-

Tax

1,800

1,424

Social security and other taxes

400

387

VAT

7,313

9,029

Directors' loan accounts

33,526

28,778

Accrued expenses

98,745

11,605

172,184

55,302

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

Directors loan account

30,000