ARK UP4 LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  —

  Not reported

• Cash

  +167.6%

  £1,573 → £4,209

  highest in 3 filed years

• Net assets

  -190.3%

  £4,018,245 → -£3,627,511

  lowest in 3 filed years

• Employees

  —

  Not reported

• Operating profit

  -14.3%

  -£282,059 → -£322,322

• Profit before tax

  -265.1%

  £5,643,133 → -£9,315,742

  lowest in 3 filed years

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102 §1A

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

PricewaterhouseCoopers CI LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“At 30 June 2025 the company had net current liabilities of £2,103,205 (2024: £163,708) and net liabilities of £3,627,511 (2024: net assets of £4,018,245). As disclosed in Note 11, by issuing unsecured loan notes on The International Stock Exchange ("TISE") to a related party when funding is required, the company has access to liquidity and sufficient undrawn group finance facilities to be able to meet all liabilities and commitments as they fall due. The directors have prepared cashflow forecasts which show that the company has sufficient group finance facilities and support from the ultimate parent at their disposal to meet working capital requirements, finance the capital commitments disclosed in Note 15 and meet other obligations and commitments as they fall due and for a period of at least 12 months from the date of approval of the financial statements.”

Significant events

• “On 19 March 2024 the amount owed to related undertakings was converted into unsecured loan notes due 31 December 2038 listed on TISE. Interest is payable on the loan notes at a fixed rate of 9.1% per annum and is converted into unsecured loan notes on a quarterly basis. During the year £2,319,647 (2024: £563,912) of interest was capitalised.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.