REGISTERED NUMBER: 12961987 (England and Wales)

The Ardent Companies UK Limited

Audited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Bezalel

M Shulman

T Terwilliger

SECRETARY:

Elemental Company Secretary Limited

REGISTERED OFFICE:

27 Old Gloucester Street

London

United Kingdom

WC1N 3AX

REGISTERED NUMBER:

12961987 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr Costas A Joannou BSc, MSc, PhD, FCCA

AUDITORS:

Christiansons Limited

Chartered Certified Accountants

& Statutory Auditors

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

20,712

8,505

Investments

5

100

200

20,812

8,705

CURRENT ASSETS

Debtors

6

611,166

895,910

Cash at bank and in hand

20,279

257,624

631,445

1,153,534

CREDITORS

Amounts falling due within one year

7

(87,409

)

(743,109

)

NET CURRENT ASSETS

544,036

410,425

TOTAL ASSETS LESS CURRENT LIABILITIES

564,848

419,130

PROVISIONS FOR LIABILITIES

8

(2,126

)

(2,126

)

NET ASSETS

562,722

417,004

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

562,622

416,904

SHAREHOLDERS' FUNDS

562,722

417,004

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 9 September 2026 and were signed on its behalf by:

D Bezalel - Director

1.	STATUTORY INFORMATION

The Ardent Companies UK Limited 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 on a going concern basis under the historical cost convention.

Presentation currency

The financial statements are prepared in sterling being the most relevant currency for the company and rounded to the nearest pound £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the provision of consultancy services, excluding discounts, rebates, value added tax and other sales taxes

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

-

13,196

13,196

Additions

6,551

10,008

16,559

At 31 December 2025

6,551

23,204

29,755

DEPRECIATION

At 1 January 2025

-

4,691

4,691

Charge for year

689

3,663

4,352

At 31 December 2025

689

8,354

9,043

NET BOOK VALUE

At 31 December 2025

5,862

14,850

20,712

At 31 December 2024

-

8,505

8,505

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Land and

buildings

£

COST

Additions

6,551

At 31 December 2025

6,551

DEPRECIATION

Charge for year

689

At 31 December 2025

689

NET BOOK VALUE

At 31 December 2025

5,862

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2025

200

Disposals

(100

)

At 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

200

The company's investments at the Balance Sheet date in the share capital of companies include the following:

TAC Manager UK Limited

Registered office: United Kingdom

Nature of business: Dormant company

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

100

100

As at the balance sheet date, The Ardent Companies UK Limited held 100% ownership of TAC Manager UK Ltd.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

572,745

1,172

Deferred consideration

-

703,689

Deposit Receivable

21,564

-

VAT

5,948

153,591

Prepayments

10,909

37,458

611,166

895,910

Included in amounts owed by group undertakings is an amount of £316,104 (2024: £377,926) due from Ardent Strategic Fund I LP, an entity under common control.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

10,137

Amounts owed to group undertakings

-

664,698

Tax

53,305

54,478

Other creditors

307

162

Accrued expenses

33,797

13,634

87,409

743,109

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

2,126

2,126

Deferred

tax

£

Balance at 1 January 2025

2,126

Balance at 31 December 2025

2,126

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

1

100

100

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Costas A Joannou BSc, MSc, PhD, FCCA (Senior Statutory Auditor)

for and on behalf of Christiansons Limited

11.	RELATED PARTY DISCLOSURES

During the year, amount owed from related party Ardent international LP stands at £256,640.26. The company is related to the related party through being part of the same wider group.

12.	ULTIMATE CONTROLLING PARTY

The immediate parent is Ardent International LP, a limited partnership, registered and incorporated in the state of Delaware.

The ultimate controlling party is The Ardent Companies LLC a limited liability company incorporated with its registration no: 460671173 and its registered address is 1209 Orange Street, Wilmington, Delaware 19801, United Stated of America.

The immediate parent company The Ardent International LP and the ultimate parent company The Ardent Companies LLC do not prepare consolidated accounts as there are no statutory requirements for them to do so in the United States of America.