Arkke Capital Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Accountant's report to the board of directors on the preparation of the unaudited statutory accounts of Arkke Capital Ltd for the year ended 31 January 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Arkke Capital Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the board of directors of Arkke Capital Ltd , as a body, in accordance with the terms of my engagement letter dated 26 October 2026. My work has been undertaken solely to prepare for your approval the accounts of Arkke Capital Ltd and state those matters that I have agreed to state to the directors of Arkke Capital Ltd , 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, I do not accept or assume responsibility to anyone other than Arkke Capital Ltd and its directors, as a body, for my work or for this report.

It is your duty to ensure that Arkke Capital Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Arkke Capital Ltd . You consider that Arkke Capital Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the accounts of Arkke Capital Ltd . For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory accounts.

Jacob James

29/10/2026

JJames & Company

ACCA

251

Kingston Road

Epsom

Surrey

KT19 0BN

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Arkke Capital Ltd

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 12403161

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		33,092		-

			33,092		-
CURRENT ASSETS
Debtors	5	539,686		232,968
Cash at bank and in hand		152,858		270,332

		692,544		503,300
Creditors: Amounts Falling Due Within One Year	6	(372,956 )		(275,926 )

NET CURRENT ASSETS (LIABILITIES)			319,588		227,374

TOTAL ASSETS LESS CURRENT LIABILITIES			352,680		227,374

Creditors: Amounts Falling Due After More Than One Year	7		(24,662 )		-

PROVISIONS FOR LIABILITIES
Provisions For Charges			(106,850 )		(37,286 )
Deferred Taxation			(288 )		-

NET ASSETS			220,880		190,088

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			220,780		189,988

SHAREHOLDERS' FUNDS			220,880		190,088

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Arkke Capital Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Tijo Joseph

Director

28/10/2026

The notes on pages 4 to 6 form part of these financial statements.

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Arkke Capital Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Arkke Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12403161 . The registered office is Atlantic House Greenwood Close, Pontprennau, Cardiff, CF23 8RD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents commissions and fees receivable from lenders and insurers for mortgage and protection intermediary services, together with fees receivable from appointed representatives. Commission is recognised when the company becomes entitled to it, which is on completion of the mortgage or on commencement of the policy. Fees from appointed representatives are recognised in the period to which they relate. Commission that is expected to be repaid on policies cancelled or lapsed within the clawback period is deducted from turnover.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	5 years
Fixtures & Fittings	3 years
Computer Equipment	3 years

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Arkke Capital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	-	-	-	-
Additions	38,950	514	2,383	41,847

As at 31 January 2026	38,950	514	2,383	41,847

Depreciation
As at 1 February 2025	-	-	-	-
Provided during the period	7,790	171	794	8,755

As at 31 January 2026	7,790	171	794	8,755

Net Book Value
As at 31 January 2026	31,160	343	1,589	33,092

As at 1 February 2025	-	-	-	-

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	12,988	2,150
Prepayments and accrued income	30,868	25,818
Other debtors	125,339	61,000
Amount owed by related parties	370,491	144,000

	539,686	232,968

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,995	-
Trade creditors	105,247	34,491
Corporation tax	30,509	45,258
Other taxes and social security	5,394	-
Other creditors	1,375	-
Accruals and deferred income	196,934	183,991
Directors' loan accounts	21,442	7,636
Amounts owed to related parties	4,060	4,550

	372,956	275,926

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Arkke Capital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	24,662	-

The hire purchase liability is secured on the asset concerned.

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	11,937	-
Later than one year and not later than five years	16,912	-

	28,849	-

10. Related Party Transactions

Ark Cap Ltd

A company under common control. Mr T Joseph, a director of the company, is also a director of Ark Cap Ltd.

During the year the company advanced funds to Ark Cap Ltd. At 31 January 2026 the company was owed £254,628 (2025: £144,000). The loan is unsecured, interest-free and repayable on demand.

Global Crown Ltd

A company under common control. Mr T Joseph, a director of the company, is also a director of Global Crown Ltd.

During the year the company advanced funds to Global Crown Ltd. At 31 January 2026 the company was owed £48,691 (2025: £nil). The loan is unsecured, interest-free and repayable on demand.

Ample Mortgages Ltd

A company controlled by Mr T Joseph, a director of the company, directly until 9 October 2025 and through TJ Capital Group Ltd from that date.

At 31 January 2026 the company was owed £41,642 (2025: £nil) by Ample Mortgages Ltd and owed £4,060 (2025: £4,550) to Ample Mortgages Ltd. The balances are unsecured, interest-free and repayable on demand.

TJ Capital Group Ltd

A company controlled by Mr T Joseph, a director of the company.

During the year the company advanced funds to TJ Capital Group Ltd. At 31 January 2026 the company was owed £25,530 (2025: £nil). The loan is unsecured, interest-free and repayable on demand.

Mr T Joseph

Director and controlling shareholder.

During the year dividends of £60,000 (2025: £31,000) were paid to the director. At 31 January 2026 the company owed the director £21,442 (2025: £7,636) on his loan account. The balance is unsecured, interest-free and repayable on demand.

11. Comparative figures

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Arkke Capital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Certain comparative figures for the year ended 31 January 2025 have been reclassified to conform with the presentation adopted in the current year and to better reflect the nature of the balances. A bank balance in the company’s name, previously included within debtors, is now included within cash at bank and in hand. Balances previously described as amounts owed by group undertakings, and a balance previously included within other creditors, are now shown as amounts owed by and to related parties respectively.

These reclassifications have no effect on the net assets at 31 January 2025 or on the profit for that year.

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