REGISTERED NUMBER: 06014584 (England and Wales)

ARDENT IFA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

Mr M A Fisher

Mrs E Hughes

Mr C J Tordoff

REGISTERED OFFICE:

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

REGISTERED NUMBER:

06014584 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Tangible assets

4

18,821

24,223

CURRENT ASSETS

Debtors

110,645

156,568

Cash at bank and in hand

535,085

626,184

645,730

782,752

CREDITORS

Amounts falling due within one year

211,324

188,500

NET CURRENT ASSETS

434,406

594,252

TOTAL ASSETS LESS CURRENT LIABILITIES

453,227

618,475

PROVISIONS FOR LIABILITIES

3,816

6,056

NET ASSETS

449,411

612,419

CAPITAL AND RESERVES

Called up share capital

24

24

Share premium

7,000

7,000

Capital redemption reserve

24

24

Retained earnings

442,363

605,371

449,411

612,419

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 July 2026 and were signed on its behalf by:

Mr M A Fisher - Director

1.	STATUTORY INFORMATION

Ardent IFA 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 under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% straight line and 15% straight line

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

62,170

Additions

1,761

Disposals

(2,015

)

At 31 March 2026

61,916

DEPRECIATION

At 1 April 2025

37,947

Charge for year

7,163

Eliminated on disposal

(2,015

)

At 31 March 2026

43,095

NET BOOK VALUE

At 31 March 2026

18,821

At 31 March 2025

24,223

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

22,463

20,537

Between one and five years

12,567

9,000

In more than five years

9,202

-

44,232

29,537

6.	OTHER FINANCIAL COMMITMENTS

The company has provided a cross guarantee in respect of certain debts of its parent company in the form of a charge with a previous director, over all present and future estates or interests of the borrower in or over any freehold, leasehold or commonhold property and the intellectual property of the borrower. The charge contains a fixed charge, floating charge and negative pledge. The floating charge covers all of the property or undertaking of the company.

The company has provided a cross guarantee in respect of certain debts of its parent company in the form of a charge with a current director's pension scheme. The charge contains a fixed charge, floating charge and negative pledge. The floating charge covers all of the property or undertaking of the company.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Ardent IFA Holding Company Ltd.

Ardent IFA Holding Company Ltd became the ultimate parent company of the entity from 30 September 2025.