FINE ART CARDS LIMITED


Directors	James Paul Drake
	James Andrew Jones


Registered Address	2 Cresta Close
	Polegate
	BN26 6PG


Registered Number	11281748 (England and Wales)

Statement of Financial Position
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		231		621
			231		621
Current assets
Debtors		10,020		10,536
Cash at bank and on hand		67,957		95,619
		77,977		106,155
Creditors amounts falling due within one year		(11,981)		(10,047)
Net current assets (liabilities)			65,996		96,108
Total assets less current liabilities			66,227		96,729
Net assets			66,227		96,729
Capital and reserves
Called up share capital			100		100
Profit and loss account			66,127		96,629
Shareholders' funds			66,227		96,729

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 20 May 2026, and are signed on its behalf by:

James Paul Drake
Director
Registered Company No. 11281748

FINE ART CARDS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 25	9,464
	At 30 April 26	9,464
	Depreciation and impairment
	At 01 May 25	8,843
	Charge for year	390
	At 30 April 26	9,232
	Net book value
	At 30 April 26	231
	At 30 April 25	621