Company registration number 08013845 (England and Wales)
ARDEN ESTATES BROMSGROVE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ARDEN ESTATES BROMSGROVE LTD
COMPANY INFORMATION
Directors
Mr J A Cope
Mr J G Whitehead
Miss R K Randhawa
Company number
08013845
Registered office
373 Evesham Road
Redditch
Worcestershire
B97 5JA
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Barclays Bank Plc
Leicester
Leicestershire
LE87 2BB
ARDEN ESTATES BROMSGROVE LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
ARDEN ESTATES BROMSGROVE LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ARDEN ESTATES BROMSGROVE LTD FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arden Estates Bromsgrove Ltd for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Arden Estates Bromsgrove Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Arden Estates Bromsgrove Ltd and state those matters that we have agreed to state to the b oard of d irectors of Arden Estates Bromsgrove Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arden Estates Bromsgrove Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Arden Estates Bromsgrove Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Arden Estates Bromsgrove Ltd. You consider that Arden Estates Bromsgrove Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Arden Estates Bromsgrove Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
5 May 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
ARDEN ESTATES BROMSGROVE LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
118,874
70,624
Current assets
Debtors
4
248,858
171,797
Cash at bank and in hand
107,589
5,457
356,447
177,254
Creditors: amounts falling due within one year
5
(413,451)
(176,061)
Net current (liabilities)/assets
(57,004)
1,193
Total assets less current liabilities
61,870
71,817
Creditors: amounts falling due after more than one year
6
(23,545)
(30,302)
Provisions for liabilities
(8,652)
(12,644)
Net assets
29,673
28,871
Capital and reserves
Called up share capital
8
301
301
Profit and loss reserves
29,372
28,570
Total equity
29,673
28,871

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial 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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

ARDEN ESTATES BROMSGROVE LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 5 May 2026 and are signed on its behalf by:
Mr J A Cope
Director
Company registration number 08013845 (England and Wales)
ARDEN ESTATES BROMSGROVE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Arden Estates Bromsgrove Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 373 Evesham Road, Redditch, Worcestershire, B97 5JA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Improvements to property
10% on cost
Fixtures and fittings
15% on cost
Computer equipment
33% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ARDEN ESTATES BROMSGROVE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.8
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
13
11
ARDEN ESTATES BROMSGROVE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Tangible fixed assets
Improvements to property
Fixtures and fittings
Computer equipment
Total
£
£
£
£
Cost
At 1 January 2025
-
0
213,895
9,452
223,347
Additions
33,285
48,219
9,644
91,148
At 31 December 2025
33,285
262,114
19,096
314,495
Depreciation and impairment
At 1 January 2025
-
0
143,470
9,253
152,725
Depreciation charged in the year
3,329
36,157
3,410
42,896
At 31 December 2025
3,329
179,627
12,665
195,621
Carrying amount
At 31 December 2025
29,956
82,487
6,431
118,874
At 31 December 2024
-
0
70,425
199
70,624
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
74,343
34,503
Amounts owed by group undertakings
141,155
133,410
Other debtors
33,360
3,884
248,858
171,797
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,832
6,827
Trade creditors
6,632
2,888
Amounts owed to group undertakings
208,684
75,000
Taxation and social security
151,634
54,016
Other creditors
39,669
37,330
413,451
176,061
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
23,545
30,302
ARDEN ESTATES BROMSGROVE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
30,377
37,129
Bank loans are secured by way of a government-backed guarentee.
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ord of £1 each
300
300
300
300
Ordinary A of £1 each
1
1
1
1
301
301
301
301
9
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10
Control

Ultimate parent company

The ultimate parent company is Arden Estates Midlands Limited, a company registered in England and Wales.

Ultimate controlling party

There is no ultimate controlling party, due to no controlling interest in the ultimate parent company.

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