Artbrisk_30_Sep_2025_companies_house_set_of

Artbrisk Capital Ltd

Abridged Statement of Financial Position

30 September 2025

		2025		2024
	Note	£		£
Fixed assets
Intangible assets	5	877,578		877,578
Investments	5	747,385		747,385
		1,624,963		1,624,963
Current assets
Debtors		598,514		-
Investments		148,465		-
Cash at bank and in hand		158,225		795,146
		905,204		795,146
Net current assets		905,204		795,146
Total assets less current liabilities		2,530,167		2,420,109
Creditors: amounts falling due after more than one year		(2,615,290	)	(2,127,266	)
Net (liabilities)/assets		(85,123	)	292,843
Capital and reserves
Called up share capital		1		1
Revaluation reserve		877,578		877,578
Profit and loss account		(962,702	)	(584,736	)
Shareholders (deficit)/funds		(85,123	)	292,843

For the year ending

30 September 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended

30 September 2025

in accordance with Section 444(2A) of the Companies Act 2006.

These

abridged 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.

These

abridged financial statements

were approved by the board of directors and authorised for issue on

23 June 2026

, and are signed on behalf of the board by:

V Barseghyan

Director

Company registration number:

12552624

Artbrisk Capital Ltd

Notes to the Abridged Financial Statements

Year ended

30 September 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

92 York Street

London

W1H 1QX

, United Kingdom.

2 Statement of compliance

These

abridged financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

abridged financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

abridged financial statements

are prepared in sterling, which is the functional currency of the company.

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.

Intangible assets

Intangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any intangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Other intangible assets

Fixed asset investments

Investments in subsidiaries, associates and joint ventures are accounted for in accordance with the fair value model. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or . Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.

All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Fixed assets

	Intangible assets	Investments
	£	£
Cost
At 1 October 2024 and 30 September 2025	877,578	747,385
Amortisation and impairment
At 1 October 2024 and 30 September 2025	-	-
Carrying amount
At 30 September 2025	877,578	747,385
At 30 September 2024	877,578	747,385

6 Events after the end of the reporting period

Post balance sheet date, the company’s operational activities remain strong, with a strong pipeline of upcoming projects.