BORN ARTISTS LIMITED

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

Registered number: 12129731

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	71,906		68,783
Cash at bank and in hand		259,984		86,140

		331,890		154,923
Creditors: Amounts Falling Due Within One Year		(135,093 )		(86,729 )

NET CURRENT ASSETS (LIABILITIES)			196,797		68,194

TOTAL ASSETS LESS CURRENT LIABILITIES			196,797		68,194

PROVISIONS FOR LIABILITIES
Provisions For Charges			(8,947 )		-

NET ASSETS			187,850		68,194

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			187,849		68,193

SHAREHOLDERS' FUNDS			187,850		68,194

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BORN ARTISTS LIMITED

Abridged Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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 his 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Joshua Williams

Director

13/04/2026

The notes on page 3 form part of these financial statements.

1. General Information

BORN ARTISTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12129731 . The registered office is 5-9 Headstone Road, Harrow, HA1 1PD.

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. The financial statements are prepared in sterling, which is the functional

currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the director has a reasonable expectation that the company has

adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to

adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable and net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due after more than one year
Other debtors	64,390	68,783

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

6. Related Party Transactions

The other debtor of £64,390 (2024-£68,783) was a loan to DNBA Entertainment Ltd, a company controlled by the company's director.

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