ARD Systems Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04512340

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,400		6,000

			10,400		6,000
CURRENT ASSETS
Stocks	5	13,900		15,850
Debtors	6	115,578		90,290
Cash at bank and in hand		193,116		141,419

		322,594		247,559
Creditors: Amounts Falling Due Within One Year	7	(79,322 )		(72,436 )

NET CURRENT ASSETS (LIABILITIES)			243,272		175,123

TOTAL ASSETS LESS CURRENT LIABILITIES			253,672		181,123

Creditors: Amounts Falling Due After More Than One Year	8		(1,776 )		(12,237 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,250 )		(2,250 )

NET ASSETS			249,646		166,636

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			249,546		166,536

SHAREHOLDERS' FUNDS			249,646		166,636

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ARD Systems Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Allen

Director

18/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ARD Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04512340 . The registered office is 1 Pond Lane, Bentfield Road, Stansted, Essex, CM24 8JG.

The presentation currency of the financial statements is in Pound Sterling (£).

The company is contrlloed by the director by virtue of his shareholding.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% cost
Computer Equipment	20% cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

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ARD Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	16,303	14,990	31,293
Additions	13,000	-	13,000
Disposals	(16,303 )	-	(16,303 )

As at 31 March 2026	13,000	14,990	27,990

Depreciation
As at 1 April 2025	10,303	14,990	25,293
Provided during the period	2,600	-	2,600
Disposals	(10,303 )	-	(10,303 )

As at 31 March 2026	2,600	14,990	17,590

Net Book Value
As at 31 March 2026	10,400	-	10,400

As at 1 April 2025	6,000	-	6,000

5. Stocks

	2026	2025
	£	£
Stock	13,900	15,850

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	57,603	89,198
Prepayments and accrued income	1,260	1,092
Other debtors	2,576	-
Director's loan account	54,139	-

	115,578	90,290

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	10,632	1
Bank loans and overdrafts	-	4,346
Corporation tax	44,263	36,723
Other taxes and social security	276	339
VAT	20,551	21,938
Other creditors	-	5,489
Accruals and deferred income	3,600	3,600

	79,322	72,436

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ARD Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,776	12,237

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	46,651	41,105

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