ARTE HOLDINGS LIMITED


Registered Number	13083989 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		102		102
			102		102
Current assets
Cash at bank and on hand		56		2
		56		2
Creditors amounts falling due within one year	4	(5,025)		-
Net current assets (liabilities)			(4,969)		2
Total assets less current liabilities			(4,867)		104
Net assets			(4,867)		104
Capital and reserves
Called up share capital			104		104
Profit and loss account			(4,971)		-
Shareholders' funds			(4,867)		104

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 July 2026, and are signed on its behalf by:

BAKER, Andrew James
Director
Registered Company No. 13083989

ARTE HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	At the time of approving the financial statements, the directors have a reasonable expectation that the company have adequate resources to continue in operational existence for the foreseeable future, primarily down to the support of trading group entities. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		2

3.	Fixed asset investments

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	5,025	-
Total	5,025	-

5.	Related party transactions
	The Company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with the entities which are part of the Group, since 100% of the voting rights in the Company are controlled within the Group.

6.	Parent-subsidiary relationships
	The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.