REGISTERED NUMBER: 09555882 (England and Wales)

Unaudited Financial Statements

For The Period 26 March 2024 to 23 March 2025

for

Artguard Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N J Hartwright

REGISTERED OFFICE:

The Factory Project Ltd

4 Thameside Ind Est

Factory Road

London

E16 2HB

REGISTERED NUMBER:

09555882 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

3,543

7,324

CURRENT ASSETS

Debtors

5

95,950

111,485

Cash at bank

259

3,636

96,209

115,121

CREDITORS

Amounts falling due within one year

6

79,348

64,488

NET CURRENT ASSETS

16,861

50,633

TOTAL ASSETS LESS CURRENT LIABILITIES

20,404

57,957

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

20,403

57,956

SHAREHOLDERS' FUNDS

20,404

57,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 23 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 23 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2026 and were signed by:

N J Hartwright - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents rentals income and is measured at the fair value of the consideration received or receivable for the period.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

50% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Office equipment

-

25% on cost

Taxation

Taxation represents the sum of tax currently payable, and deferred tax if material.

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.

Deferred tax, where material, is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Office

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 26 March 2024

and 23 March 2025

52,606

12,772

9,500

3,167

78,045

DEPRECIATION

At 26 March 2024

52,606

11,632

4,750

1,733

70,721

Charge for period

-

1,140

2,375

266

3,781

At 23 March 2025

52,606

12,772

7,125

1,999

74,502

NET BOOK VALUE

At 23 March 2025

-

-

2,375

1,168

3,543

At 25 March 2024

-

1,140

4,750

1,434

7,324

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

23.3.25

25.3.24

£

£

Trade debtors

-

895

Other debtors

94,977

81,663

Directors' current accounts

-

28,927

Prepayments

973

-

95,950

111,485

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

23.3.25

25.3.24

£

£

Trade creditors

1,145

258

Corporation tax

66,991

55,417

Other creditors

5,500

-

Accruals & Deferred Income

5,712

8,813

79,348

64,488

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

23.3.25

25.3.24

value:

£

£

51

Ordinary

0.01

1

1

During the year, the company purchased 49 of its own ordinary shares of 1p each from a shareholder for a total consideration of £51,666.

The shares were subsequently cancelled. In accordance with the Companies Act 2006, an amount equal to the nominal value of the shares cancelled (£0.49) has been transferred to the capital redemption reserve.

The total cost of the share purchase has been recognised as a deduction from equity.

8.

RESERVES

Retained

earnings

£

At 26 March 2024

57,956

Profit for the period

14,113

Purchase of own shares

(51,666

)

At 23 March 2025

20,403

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 23 March 2025 and 25 March 2024:

23.3.25

25.3.24

£

£

N J Hartwright

Balance outstanding at start of period

5,000

7,073

Amounts advanced

-

5,000

Amounts repaid

(5,000

)

(7,073

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

5,000

M Tutt

Balance outstanding at start of period

23,927

21,293

Amounts advanced

-

32,634

Amounts repaid

(23,927

)

(30,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

23,927