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REGISTERED NUMBER: 03624247 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

ARTICLE 13 LIMITED

ARTICLE 13 LIMITED (REGISTERED NUMBER: 03624247)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARTICLE 13 LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Ms J F Cumming





REGISTERED OFFICE: Ferrari House
258 Field End Road
Ruislip
Middlesex
HA4 9UU





REGISTERED NUMBER: 03624247 (England and Wales)





ACCOUNTANTS: Diverset Limited
Chartered Accountants
Ferrari House
258 Field End Road
Ruislip
Middlesex
HA4 9UU

ARTICLE 13 LIMITED (REGISTERED NUMBER: 03624247)

Balance Sheet
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 - 10,690
Tangible assets 6 594 586
594 11,276

CURRENT ASSETS
Debtors 7 35,640 32,933
Cash at bank and in hand 10,187 5,280
45,827 38,213
CREDITORS
Amounts falling due within one year 8 82,278 91,766
NET CURRENT LIABILITIES (36,451 ) (53,553 )
TOTAL ASSETS LESS CURRENT LIABILITIES (35,857 ) (42,277 )

CAPITAL AND RESERVES
Called up share capital 9 404 404
Retained earnings (36,261 ) (42,681 )
SHAREHOLDERS' FUNDS (35,857 ) (42,277 )

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

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

The director acknowledges her 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.

ARTICLE 13 LIMITED (REGISTERED NUMBER: 03624247)

Balance Sheet - continued
31 MARCH 2025


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 director and authorised for issue on 16 May 2025 and were signed by:





Ms J F Cumming - Director


ARTICLE 13 LIMITED (REGISTERED NUMBER: 03624247)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Article 13 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. 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.

The company has prepared the financial statements as a going concern on the basis of ongoing support from the Directors/Shareholders, and the bank.

Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

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.

Patents and licences are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on reducing balance
Fixtures and fittings - 25% on reducing balance

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.


ARTICLE 13 LIMITED (REGISTERED NUMBER: 03624247)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


3. ACCOUNTING POLICIES - continued
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.

Covid-19 related government support
Where the company has received grants or other Government support in connection with COVID-19, these have been accounted as follows :

Government Assistance loans are recognised and accounted as other commercial loans. Where material, grants paid by Government to lenders for fees or first years interest are recognised as other income along with the related costs.

Government or Local Authority grants are recognised in the period in which they are received.

Coronavirus Job Retention Scheme Grants are recognised in the period to which they relate.

Rent or Rates holidays are accounted in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

ARTICLE 13 LIMITED (REGISTERED NUMBER: 03624247)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 32,071
AMORTISATION
At 1 April 2024 21,381
Charge for year 10,690
At 31 March 2025 32,071
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 10,690

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 59,111
Additions 890
At 31 March 2025 60,001
DEPRECIATION
At 1 April 2024 58,525
Charge for year 882
At 31 March 2025 59,407
NET BOOK VALUE
At 31 March 2025 594
At 31 March 2024 586

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 11,218 6,170
Other debtors 24,422 26,763
35,640 32,933

ARTICLE 13 LIMITED (REGISTERED NUMBER: 03624247)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Included in other debtors is a loan to Biodiversity Consulting Ltd of £11,676.

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 6,681 11,702
Trade creditors 6,289 2,779
Taxation and social security 3,553 6,066
Other creditors 65,755 71,219
82,278 91,766

Included in other creditors is £65,725 (2024: £71,189) owed to the director, Ms J F Cumming.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
4,040 Class A Ordinary 10p 404 404

10. RELATED PARTY DISCLOSURES

J F Cumming is a director and shareholder of Biodiversity Consulting Ltd.

N Dharumaretnam and J F Cumming are both directors and shareholders in Wheelhouse Ltd.

The controlling party is Ms J F Cumming.

The ultimate controlling party is Ms J F Cumming.