REGISTERED NUMBER: 09960704 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Articise Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

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

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

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 ) .

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 .