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Registered number: 15804270
Sarah Manovski Art Ltd
Unaudited Financial Statements
For the Period 26 June 2024 to 31 March 2025
Sarah Manovski Art Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Sarah Manovski Art Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 15804270

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 600
|  |  | 600
CURRENT ASSETS
Cash at bank and in hand |  | 1,111 |
|  | 1,111 |
Creditors: Amounts Falling Due Within One Year | 5 | (2,883 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,772 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,172 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (114 )
NET LIABILITIES |  |  | (1,286 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1
Profit and Loss Account |  |  | (1,287 )
SHAREHOLDERS' FUNDS |  |  | (1,286)

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs S E Manovski Director
26 December 2025

The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Sarah Manovski Art Ltd
Notes to the Financial Statements
For the Period 26 June 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Sarah Manovski Art Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15804270 . The registered office is 50 Kenilworth Crescent, Enfield, London, EN1 3RF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment | 20% Straight Line

2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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Sarah Manovski Art Ltd
Notes to the Financial Statements (continued)
For the Period 26 June 2024 to 31 March 2025
4. Tangible Assets

| Computer equipment
--- | ---
| £
Cost
As at 26 June 2024 | -
Additions | 900
As at 31 March 2025 | 900
Depreciation
As at 26 June 2024 | -
Provided during the period | 300
As at 31 March 2025 | 300
Net Book Value
As at 31 March 2025 | 600
As at 26 June 2024 | -

5. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Other creditors | 1,141
Taxation and social security | 1,742
| 2,883

6. Share Capital

| 31 March 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

7. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
8. Related Party Transactions
The following related party transactions were undertaken during the period:
During the year, the director introduced to the company amounts totalling £60,879 and withdrew amounts totalling £60,844. At the year end date, the company owed the director £34.
Dividends were paid to directors in respect of their shareholdings totalling £9,200.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
9. Going Concern
The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
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