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REGISTERED NUMBER: 09960704 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Articise Ltd

Articise Ltd (Registered number: 09960704)

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Articise Ltd

Company Information

for the Year Ended 31 January 2026

| DIRECTOR: | B D Ballantine

| REGISTERED OFFICE: | 71-75 Shelton Street

| Covent Garden

| London

| WC2H 9JQ

| REGISTERED NUMBER: | 09960704 (England and Wales)

| ACCOUNTANTS: | One Accounting Ltd

| Chartered Management Accountants

| 4a Glenfinlas Street

| Edinburgh

| Midlothian

| EH3 6AQ

Articise Ltd (Registered number: 09960704)

Statement of Financial Position

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 701 |  | 1,987 |  |

CURRENT ASSETS

Debtors | 5 | 14,212 |  | 28,020 |  |

Cash at bank | 10,518 |  | 4,584 |  |

24,730 |  | 32,604 |  |

CREDITORS

Amounts falling due within one year | 6 | 24,943 |  | 20,740 |  |

NET CURRENT (LIABILITIES)/ASSETS | (213 | ) | 11,864 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 488 |  | 13,851 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (4,736 | ) |

PROVISIONS FOR LIABILITIES | (133 | ) | (378 | ) |

NET ASSETS | 355 |  | 8,737 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 354 |  | 8,736 |  |

355 |  | 8,737 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 22 June 2026 and were signed by:

B D Ballantine - Director

Articise Ltd (Registered number: 09960704)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Articise 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

| GOING CONCERN

| The Company is operating by utilising external sources of finance. The director has confirmed that this support will continue and accordingly, they have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Fixtures and fittings | - | 33% on cost

| Computer equipments | - | 33% on cost

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties. Debt instruments, including loans and other accounts receivable and payable are initially measured at transaction price adjusted for transaction costs. They are subsequently recognised at amortised costs using the effective interest method.

| Creditors payable within one year, typically trade payables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid. Debtors receivable within one year, typically trade receivables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be received.

| Taxation

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

| Current or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

Articise Ltd (Registered number: 09960704)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipments |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025

| and 31 January 2026 | 470 |  | 23,388 |  | 23,858 |  |

| DEPRECIATION

| At 1 February 2025 | 470 |  | 21,401 |  | 21,871 |  |

| Charge for year | - |  | 1,286 |  | 1,286 |  |

| At 31 January 2026 | 470 |  | 22,687 |  | 23,157 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  | 701 |  | 701 |  |

| At 31 January 2025 | - |  | 1,987 |  | 1,987 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | - |  | 6,120 |  |

| Directors' current accounts | 5,885 |  | - |  |

| Tax | 1,535 |  | - |  |

| Prepayments and accrued income | 6,792 |  | 21,900 |  |

14,212 |  | 28,020 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans and overdrafts | 4,745 |  | 6,195 |  |

| Tax | 8,563 |  | 6,677 |  |

| Social security and other taxes | 352 |  | - |  |

| VAT | 4,864 |  | 1,576 |  |

| Other creditors | 5,242 |  | 4,862 |  |

| Directors' current accounts | - |  | 330 |  |

| Accrued expenses | 1,177 |  | 1,100 |  |

24,943 |  | 20,740 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans - 1-2 years | - |  | 4,736 |  |

8. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £37,240 (2025 - £29,650) were paid to the director .