REGISTERED NUMBER: 09291088 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ARIGAL FS LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

Mr J J Kosiner

SECRETARY:

Mrs R K Kosiner

REGISTERED OFFICE:

1 Spring Villa Park

Spring Villa Road

Edgware

Middlesex

HA8 7EB

REGISTERED NUMBER:

09291088 (England and Wales)

ACCOUNTANTS:

mgr Paris Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

The director presents his report with the financial statements of the company for the year ended 31 October 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of financial intermediation.

DIRECTOR

Mr J J Kosiner held office during the whole of the period from 1 November 2024 to the date of this report.

The director shown below was in office at 31 October 2025 but did not hold any interest in the following:

Ordinary A shares of 70 each

Ordinary B shares of 20 each

Ordinary C shares of 5 each

Ordinary D shares of 1 each

at 1 November 2024 or 31 October 2025.

Mr J J Kosiner

POLITICAL DONATIONS AND EXPENDITURE

Donations made by the company during the year amounted to £14,400 (2024 £14,400).

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr J J Kosiner - Director

30 October 2026

TURNOVER

654,405

780,747

Cost of sales

(100,017

)

(125,622

)

GROSS PROFIT

554,388

655,125

Administrative expenses

(394,737

)

(409,672

)

159,651

245,453

Other operating income

2,015

8,260

OPERATING PROFIT

161,666

253,713

Interest receivable and similar income

939

172

162,605

253,885

Interest payable and similar expenses

(105,094

)

(12,817

)

PROFIT BEFORE TAXATION

57,511

241,068

Tax on profit

4

(11,592

)

(72,488

)

PROFIT FOR THE FINANCIAL YEAR

45,919

168,580

FIXED ASSETS

Intangible assets

6

-

-

Tangible assets

7

12

395

12

395

CURRENT ASSETS

Debtors

8

657,496

386,585

Cash at bank and in hand

21,087

16,118

678,583

402,703

CREDITORS

Amounts falling due within one year

9

678,495

416,691

NET CURRENT ASSETS/(LIABILITIES)

88

(13,988

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

(13,593

)

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

-

(13,693

)

SHAREHOLDERS' FUNDS

100

(13,593

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

Mr J J Kosiner - Director

1.	STATUTORY INFORMATION

Arigal FS 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, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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

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 8 (2024 - 8 ) .

31.10.25

31.10.24

£

£

Director's remuneration

13,200

11,788

4.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31.10.25

31.10.24

£

£

Current tax:

UK corporation tax

11,592

72,488

Tax on profit

11,592

72,488

UK corporation tax was charged at 25%) in 2024.

5.

DIVIDENDS

31.10.25

31.10.24

£

£

Ordinary A shares of 70 each

Interim

12,322

65,000

Ordinary B shares of 20 each

Interim

11,374

60,000

Ordinary C shares of 5 each

Interim

8,530

45,000

32,226

170,000

6.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

875,000

AMORTISATION

At 1 November 2024

and 31 October 2025

875,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

7.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

and 31 October 2025

1,162

DEPRECIATION

At 1 November 2024

767

Charge for year

383

At 31 October 2025

1,150

NET BOOK VALUE

At 31 October 2025

12

At 31 October 2024

395

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

13,247

-

Amounts owed by group undertakings

431,049

386,585

Other debtors

213,200

-

657,496

386,585

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts (see note 10)

47,213

32,420

Trade creditors

4,101

5,280

Taxation and social security

223,675

199,243

Other creditors

403,506

179,748

678,495

416,691

10.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

47,213

35,578

Bank loans

-

(3,158

)

Other loans

373,147

91,031

420,360

123,451

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

70

Share capital 1

70

70

70

20

Share capital 2

20

20

20

5

Share capital 3

5

5

5

5

Share capital 4

1

5

5

100

100