Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09873138 Ms Lorena Ruiz de Villa Forth Trustees Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09873138 2024-12-31 09873138 2025-12-31 09873138 2025-01-01 2025-12-31 09873138 frs-core:CurrentFinancialInstruments 2025-12-31 09873138 frs-core:ShareCapital 2025-12-31 09873138 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09873138 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09873138 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09873138 frs-bus:SmallEntities 2025-01-01 2025-12-31 09873138 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09873138 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09873138 frs-bus:Director1 2025-01-01 2025-12-31 09873138 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 09873138 frs-countries:EnglandWales 2025-01-01 2025-12-31 09873138 2023-12-31 09873138 2024-12-31 09873138 2024-01-01 2024-12-31 09873138 frs-core:CurrentFinancialInstruments 2024-12-31 09873138 frs-core:ShareCapital 2024-12-31 09873138 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09873138
ART ADVISORS LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Robert Ollman and Co.
ART ADVISORS LTD
Contents
Contents

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

Page 1
ART ADVISORS LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09873138

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 161,531 |  | 161,531 |
Debtors | 5 | 416 |  | 1,076 |
Cash at bank and in hand |  | 75,505 |  | 43,647 |
|  | 237,452 |  | 206,254 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,489 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 232,963 |  | 206,254
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 232,963 |  | 206,254
NET ASSETS |  |  | 232,963 |  | 206,254
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 232,961 |  | 206,252
SHAREHOLDERS' FUNDS |  |  | 232,963 |  | 206,254

For the year ending 31 December 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

Ms Lorena Ruiz de Villa Director
03/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
ART ADVISORS LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ART ADVISORS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09873138 . The registered office is 12 The Shrubberies, George Lane, London, E18 1BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 161,531 |  | 161,531

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 416 |  | 1,076

Page 2
Page 3
ART ADVISORS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Taxation and social security | 4,489 |  | -

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3