REGISTERED NUMBER: 09632816 (England and Wales)

Financial Statements for the Year Ended 31st March 2025

for

Artius Property Protection Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P R Abbott

M R Slater

REGISTERED OFFICE:

Saxon House,

Stephenson Way,

Crawley,

West Sussex.

RH10 1TN

REGISTERED NUMBER:

09632816 (England and Wales)

FIXED ASSETS

Intangible assets

4

11,810

16,532

Tangible assets

5

1

1

11,811

16,533

CURRENT ASSETS

Stocks

10,110

-

Debtors

6

607,101

1,172,391

Cash at bank

47,344

44,144

664,555

1,216,535

CREDITORS

Amounts falling due within one year

7

367,516

953,554

NET CURRENT ASSETS

297,039

262,981

TOTAL ASSETS LESS CURRENT LIABILITIES

308,850

279,514

CREDITORS

Amounts falling due after more than one year

8

23,852

29,394

NET ASSETS

284,998

250,120

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

284,898

250,020

SHAREHOLDERS' FUNDS

284,998

250,120

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

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

The directors acknowledge their 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 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 Board of Directors and authorised for issue on 8th August 2025 and were signed on its behalf by:

P R Abbott - Director

1.	STATUTORY INFORMATION

Artius Property Protection 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 2017, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery etc

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

47,222

AMORTISATION

At 1st April 2024

30,690

Charge for year

4,722

At 31st March 2025

35,412

NET BOOK VALUE

At 31st March 2025

11,810

At 31st March 2024

16,532

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

2,000

DEPRECIATION

At 1st April 2024

and 31st March 2025

1,999

NET BOOK VALUE

At 31st March 2025

1

At 31st March 2024

1

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

10,565

87,951

Amounts owed by related companies

548,188

1,068,074

Other debtors

48,348

6,524

607,101

1,162,549

31.3.25

31.3.24

£

£

Amounts falling due after more than one year:

Other debtors

-

9,842

Aggregate amounts

607,101

1,172,391

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,556

5,556

Trade creditors

80,394

365,336

Amounts owed to related companies

168,934

325,638

Taxation and social security

11,424

38,270

Other creditors

101,208

218,754

367,516

953,554

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

23,852

29,394

9.	SECURED DEBTS

The Company has given guarantees to its factors, by way of a fixed and floating charge over all of the Company's assets, to cover its borrowings against its trade debtors.

Total borrowings at the year end were £Nil (2024 £47,361)

10.	FINANCIAL INSTRUMENTS

The Company has taken advantage of the Government's "Bounce Back Loan" scheme and notified an extension from a 6 to a 10 year repayment plan.

The Government covers the first 12 months of interest payments, which have been accounted for as a Government Grant

The loan is 100% Government backed with no security being required from the Company.

A 12 month capital repayment holiday is automatically applied at inception.

The interest rate is fixed at 2.5% per annum over the period of the loan.

Early repayment of the loan, at the Company's discretion, is possible without additional charges being imposed.

11.	ULTIMATE CONTROLLING PARTY

The Company is under the control of P. R. Abbott by virtue of his shareholding

in Artius Holdings Limited, this Company's ultimate holding company.