Artistically Twisted Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13224052

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		28,069		5,384

			28,069		5,384
CURRENT ASSETS
Stocks	5	500		1,200
Debtors	6	15,904		12,471
Cash at bank and in hand		37,070		69,510

		53,474		83,181
Creditors: Amounts Falling Due Within One Year	7	(28,908 )		(47,564 )

NET CURRENT ASSETS (LIABILITIES)			24,566		35,617

TOTAL ASSETS LESS CURRENT LIABILITIES			52,635		41,001

Creditors: Amounts Falling Due After More Than One Year	8		(11,814 )		-

NET ASSETS			40,821		41,001

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			40,819		40,999

SHAREHOLDERS' FUNDS			40,821		41,001

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Artistically Twisted Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 A Watson Director	Mr J Poole Director
22nd May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Artistically Twisted Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13224052 . The registered office is First Floor, 314 Regents Park Road, London, N3 2LT.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any 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:

Motor Vehicles	25% reducing balance
Computer Equipment	33% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Artistically Twisted Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	15,995	1,497	17,492
Additions	29,063	-	29,063
Disposals	(15,995 )	-	(15,995 )

As at 31 March 2026	29,063	1,497	30,560

Depreciation
As at 1 April 2025	10,935	1,173	12,108
Provided during the period	1,211	107	1,318
Disposals	(10,935 )	-	(10,935 )

As at 31 March 2026	1,211	1,280	2,491

Net Book Value
As at 31 March 2026	27,852	217	28,069

As at 1 April 2025	5,060	324	5,384

5. Stocks

	2026	2025
	£	£
Stock	500	1,200

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	10,105	6,167
Other debtors	5,799	6,304

	15,904	12,471

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Artistically Twisted Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,258	-
Trade creditors	6,083	8,853
Other creditors	15,394	24,029
Taxation and social security	3,173	14,682

	28,908	47,564

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	11,814	-

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,258	-
Later than one year and not later than five years	11,814	-

	16,072	-

	16,072	-

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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