Arden Associates (IFA) LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC300530 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Arden Associates (IFA) LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Certified Accountants' Report

6

DESIGNATED MEMBERS:

D A Carter

Mrs D J Carter

REGISTERED OFFICE:

Coningesby House

24 St Andrews Street

Droitwich

Worcestershire

WR9 8DY

REGISTERED NUMBER:

OC300530 (England and Wales)

ACCOUNTANTS:

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

FIXED ASSETS

Tangible assets

4

4,595

5,406

CURRENT ASSETS

Debtors

12,044

11,264

Cash at bank and in hand

252,415

206,192

264,459

217,456

CREDITORS

Amounts falling due within one year

55,243

41,254

NET CURRENT ASSETS

209,216

176,202

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

213,811

181,608

LOANS AND OTHER DEBTS DUE TO
MEMBERS

5

207,144

174,941

MEMBERS' OTHER INTERESTS

Capital accounts

6,667

213,811

181,608

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

5

207,144

174,941

Members' other interests

6,667

213,811

181,608

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 20 October 2026 and were signed by:

D A Carter - Designated member

1.	STATUTORY INFORMATION

Arden Associates (IFA) LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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, 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.

Fixtures and fittings

-

15% on reducing balance

Pension costs and other post-retirement benefits

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

Operating leases

Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease. Where no lease is in place, the rentals are charges to the profit and loss account as and when paid.

Members' remuneration and division of profits

Remuneration payable to members under contractual or other binding arrangements, which is not discretionary and gives rise to a liability of the LLP, is recognised as an expense in the period to which it relates.

Such amounts are presented as members' remuneration charged as an expense in the profit and loss account.

Profits are allocated to members in accordance with their agreed profit-sharing arrangements. Amounts which are subject to discretionary division are recognised within members' other interests until a valid decision to divide those profits has been made.

Members' capital contributions and current account balances are classified as liabilities or equity according to the contractual rights attaching to those balances and the requirements of FRS 102 and the LLP SORP.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

48,327

DEPRECIATION

At 1 April 2025

42,921

Charge for year

811

At 31 March 2026

43,732

NET BOOK VALUE

At 31 March 2026

4,595

At 31 March 2025

5,406

5.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members entirely relates to capital accounts owed to members.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Arden Associates (IFA) LLP for the year ended 31 March 2026 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the members of Arden Associates (IFA) LLP, 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 Associates (IFA) LLP and state those matters that we have agreed to state to the members of Arden Associates (IFA) LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Arden Associates (IFA) LLP 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 Associates (IFA) LLP. You consider that Arden Associates (IFA) LLP 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 Associates (IFA) LLP. 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 financial statements.

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

20 October 2026