REGISTERED NUMBER: 02798369 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ARTISAN CONTRACT SERVICES LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Other Comprehensive Income

4

Statement of Financial Position

5

Statement of Changes in Equity

7

Notes to the Financial Statements

8

DIRECTOR:

Mr J A Plinston

SECRETARY:

Mr J A Plinston

REGISTERED OFFICE:

4 Woodberry Down Way

Lyme Regis

Dorset

DT7 3QT

REGISTERED NUMBER:

02798369 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 30 September 2025.

DIRECTOR

Mr J A Plinston held office during the whole of the period from 1 October 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr J A Plinston - Director

17 June 2026

TURNOVER

-

-

Administrative expenses

235

1,075

OPERATING LOSS

(235

)

(1,075

)

Interest receivable and similar income

8,819

5,036

8,584

3,961

Amounts written off investments

675,031

-

(LOSS)/PROFIT BEFORE TAXATION

(666,447

)

3,961

Tax on (loss)/profit

1,631

753

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(668,078

)

3,208

(LOSS)/PROFIT FOR THE YEAR

(668,078

)

3,208

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

(668,078

)

3,208

FIXED ASSETS

Investments

4

-

651,245

CURRENT ASSETS

Debtors

5

223,000

137,500

Cash at bank

4,951

1,856

227,951

139,356

CREDITORS

Amounts falling due within one year

6

120,346

10,751

NET CURRENT ASSETS

107,605

128,605

TOTAL ASSETS LESS CURRENT LIABILITIES

107,605

779,850

CREDITORS

Amounts falling due after more than one year

7

-

4,167

NET ASSETS

107,605

775,683

CAPITAL AND RESERVES

Called up share capital

90,000

90,000

Retained earnings

17,605

685,683

SHAREHOLDERS' FUNDS

107,605

775,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 17 June 2026 and were signed by:

Mr J A Plinston - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 October 2023

90,000

682,475

772,475

Changes in equity

Total comprehensive income

-

3,208

3,208

Balance at 30 September 2024

90,000

685,683

775,683

Changes in equity

Total comprehensive income

-

(668,078

)

(668,078

)

Balance at 30 September 2025

90,000

17,605

107,605

1.	STATUTORY INFORMATION

Artisan Contract Services Limited 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.

The principal activity of the company was the provision of management consultancy activities.

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.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recogniised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Investments

The company holds an investment in Opera Holdings Limited, which cost £675,031. On 11 June 2026, Opera Holdings Limited was placed into a company voluntary liquidation. It is not clear at the present time whether any of the investment will be recoverable in the liquidation. Accordingly, the company has made a full provision against the cost of this investment. See also note 4.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

651,245

Additions

23,786

Impairments

(675,031

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

651,245

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Funds on deposit

222,000

122,000

Other debtors

1,000

15,500

223,000

137,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,993

5,000

Trade creditors

-

132

Corporation tax

2,384

753

Social security and other taxes

356

356

Other creditors & accruals

113,613

4,510

120,346

10,751

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

4,167

8.	RELATED PARTY DISCLOSURES

The company made a further loan to Opera Holdings Limited, a company in which Mr J A Plinston is a director and shareholder, amounting to £100,000. The amount outstanding at 30 September 2025 was £180,000 (2024 £80,000). Interest was charged on the loan at the rate of 5% per annum and the amount charged in the year ended 30 September 2025 was £8,819 (2024 £5,036).