REGISTERED NUMBER: 01659036 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Arbordem Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Ashby

Mrs M L Ashby

REGISTERED OFFICE:

Ashby's Easy Stores

East Charleton

Kingsbridge

Devon

TQ7 2AP

REGISTERED NUMBER:

01659036 (England and Wales)

ACCOUNTANTS:

RT Marke & Co Limited

5 Barnfield Crescent

Exeter

Devon

EX1 1QT

FIXED ASSETS

Tangible assets

5

518,707

545,856

CURRENT ASSETS

Stocks

459,012

511,317

Debtors

6

1,412,052

1,515,765

Cash at bank and in hand

632,041

435,176

2,503,105

2,462,258

CREDITORS

Amounts falling due within one year

7

86,742

66,422

NET CURRENT ASSETS

2,416,363

2,395,836

TOTAL ASSETS LESS CURRENT LIABILITIES

2,935,070

2,941,692

CREDITORS

Amounts falling due after more than one year

8

-

(17,744

)

PROVISIONS FOR LIABILITIES

(23,343

)

(9,176

)

NET ASSETS

2,911,727

2,914,772

CAPITAL AND RESERVES

Called up share capital

102,835

102,835

Retained earnings

2,808,892

2,811,937

2,911,727

2,914,772

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.

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 October 2026 and were signed on its behalf by:

M S Ashby - Director

1.	STATUTORY INFORMATION

Arbordem 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost and not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance and 20% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors are initially recognised at the transaction price and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

574,687

116,003

17,195

Additions

-

1,030

-

At 31 March 2026

574,687

117,033

17,195

DEPRECIATION

At 1 April 2025

97,169

83,097

10,645

Charge for year

10,380

8,484

1,638

At 31 March 2026

107,549

91,581

12,283

NET BOOK VALUE

At 31 March 2026

467,138

25,452

4,912

At 31 March 2025

477,518

32,906

6,550

Motor

Website and

vehicles

e-Commerce

Totals

£

£

£

COST

At 1 April 2025

38,915

20,530

767,330

Additions

-

-

1,030

At 31 March 2026

38,915

20,530

768,360

DEPRECIATION

At 1 April 2025

10,641

19,922

221,474

Charge for year

7,069

608

28,179

At 31 March 2026

17,710

20,530

249,653

NET BOOK VALUE

At 31 March 2026

21,205

-

518,707

At 31 March 2025

28,274

608

545,856

Included within the net book value of land and buildings above is £55,711 (2025 - £55,711) in respect of land which isn't depreciated.

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

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

38,915

DEPRECIATION

At 1 April 2025

10,641

Charge for year

7,069

At 31 March 2026

17,710

NET BOOK VALUE

At 31 March 2026

21,205

At 31 March 2025

28,274

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,773

4,315

Other debtors

1,399,438

1,504,583

VAT

2,657

3,625

Prepayments

5,184

3,242

1,412,052

1,515,765

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

17,744

-

Trade creditors

6,785

5,157

Tax

24,025

20,654

Other creditors

3,465

3,310

Directors' current accounts

32,378

34,233

Accrued expenses

2,345

3,068

86,742

66,422

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

17,744

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

17,744

17,744

Hire purchase liabilities are secured over the asset to which the liability relates.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £41,134 (2025 - £30,851) were paid to the directors .

The company entered into transactions with a related close company which is controlled by the directors.

During the year total sales of £37,899 (2025 - £22,036) were made to the related close company and no amounts were outstanding at the year end.

At the balance sheet date, the company was due £1,399,438 (2025 - £1,504,583) from the related close company . The balance is included within debtors and is unsecured, interest-free and repayable on demand unless otherwise stated.

No guarantees have been given or received in respect of the balance outstanding.