REGISTERED NUMBER: 04385732 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Artefekz Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A G Wall

REGISTERED OFFICE:

Leofric House

Binley Road

Coventry

CV3 1JN

REGISTERED NUMBER:

04385732 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

6,648

8,737

CURRENT ASSETS

Stocks

5

1,500

-

Debtors

6

142,580

139,242

Cash at bank

12,057

15,941

156,137

155,183

CREDITORS

Amounts falling due within one year

7

156,145

155,521

NET CURRENT LIABILITIES

(8

)

(338

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,640

8,399

CREDITORS

Amounts falling due after more than one year

8

(5,225

)

(15,468

)

PROVISIONS FOR LIABILITIES

(807

)

(950

)

NET ASSETS/(LIABILITIES)

608

(8,019

)

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

498

(8,129

)

608

(8,019

)

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 his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2025 and were signed by:

A G Wall - Director

1.	STATUTORY INFORMATION

Artefekz 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Period of lease

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

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 Statement of Income and Retained Earnings, 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 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

and

Computer

leasehold

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

7,594

7,543

170

10,531

25,838

DEPRECIATION

At 1 April 2024

2,652

7,543

133

6,773

17,101

Charge for year

1,519

-

6

564

2,089

At 31 March 2025

4,171

7,543

139

7,337

19,190

NET BOOK VALUE

At 31 March 2025

3,423

-

31

3,194

6,648

At 31 March 2024

4,942

-

37

3,758

8,737

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

1,500

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

116,530

112,250

Other debtors

23,000

23,000

Prepayments

3,050

3,992

142,580

139,242

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,436

10,312

Trade creditors

85,016

80,669

Amounts owed to group undertakings

2,178

3,718

Social security and other taxes

1,950

2,130

VAT

53,358

54,075

Other creditors

154

-

Pension Creditor

303

1,867

Accrued expenses

2,750

2,750

156,145

155,521

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

5,225

15,468

9.	RELATED PARTY DISCLOSURES

During the year the company made sales to and purchases from Defenda Marketing Services Limited which has certain individuals who are directors and shareholders common to both companies amounting to, £3,000 and £nil at the 31.03.25. £2,400 was owed to the company in respect of these transactions (2024 £Nil).

During the year the company made sales to and purchases from Defenda Packaging Limited which has certain individuals who are directors and shareholders common to both companies amounting to, £322,760 and £10,000 at the 31.03.25. £2,719 was owed to the company in respect of these transactions (2024 £23,069).

During the year the company made sales to and purchases from Defenda Transport and Logistics Limited which has certain individuals who are directors and shareholders who are common to both companies amounting to, £4,200 and £nil at the 31.03.25. £3,360 was outstanding in respect of these transactions (2024 £112).

During the year the company made sales to and purchases from Protean Product Developments Limited which has certain individuals who are directors and shareholders who are common to both companies amounting to, £nil and £2,095 at the 31.03.25. £1,078 was owed to the company in respect of these transactions (2024: £217).

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Clark by virtue of his majority shareholding in the company.