Registered number
14673648
ARTOIS INVESTMENTS LTD
Filleted Accounts
31 March 2025

ARTOIS INVESTMENTS LTD
Registered number: | 14673648
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 40 |  |  | 40
Current assets
Debtors | 4 |  | 280,001 |  |  | 753,087
Cash at bank and in hand |  |  | 753,086 |  |  | -
|  |  | 1,033,087 |  |  | 753,087
Creditors: amounts falling due within one year | 5 |  | (753,126) |  |  | (753,126)
Net current assets/(liabilities) |  |  |  | 279,961 |  |  | (39)
Net assets |  |  |  | 280,001 |  |  | 1
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 280,000 |  |  | -
Shareholders' funds |  |  |  | 280,001 |  |  | 1
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A M Kotecha
Director
Approved by the board on 22 September 2025

ARTOIS INVESTMENTS LTD
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. There was no turnover during the period.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Investments
Other
investments
£
| Cost
| At 1 April 2024 | 40
| At 31 March 2025 | 40
| Other investments represent a 40% shareholding in a company incorporated England.
4 | Debtors | 2025 |  | 2024
£ | £
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 280,000 |  | 753,086
| Other debtors | 1 |  | 1
|  |  |  |  |  | 280,001 |  | 753,087
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Amounts owed to group undertakings |  | 753,086 |  | 753,086
| Other creditors | 40 |  | 40
|  |  |  |  |  | 753,126 |  | 753,126
6 | Controlling party
| The Parent undertaking is Sponte-Mea Limited, a company registered in Island of Jersey, this company is in turn controlled by a Family Trust based in the Island of Jersey
7 | Other information
| ARTOIS INVESTMENTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 227 London Road
| Romford
| RM7 9BQ

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