Registration number: 05159974

THE ART ZONE LIMITED

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

THE ART ZONE LIMITED

Company Information

Director

MR ROGER ABRAHAM

Company secretary

MR ROGER ABRAHAM

Registered office

64 CHELMSFORD ROAD HOLLAND ON SEA ESSEX CO15 5DJ

Accountants

Jacques and Associates Ltd ICPA 64 CHELMSFORD ROAD HOLLAND ON SEA ESSEX CO15 5DJ

THE ART ZONE LIMITED

(Registration number: 05159974)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	493	656
Current assets
Cash at bank and in hand		885	547
Creditors: Amounts falling due within one year	6	(450)	(138)
Net current assets		435	409
Total assets less current liabilities		928	1,065
Creditors: Amounts falling due after more than one year	6	(9)	-
Net assets		919	1,065
Capital and reserves
Called up share capital	7	2	2
Retained earnings		917	1,063
Shareholders' funds		919	1,065

For the financial year ending 30 June 2026 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 July 2026
 

......................................... MR ROGER ABRAHAM Company secretary and director

THE ART ZONE LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
64 CHELMSFORD ROAD
HOLLAND ON SEA
ESSEX
CO15 5DJ

The principal place of business is:
ROSEMARY HOUSE
LONDON ROAD
GREAT CHESTERFORD
SAFFRON WALDEN
CB10 1NY

These financial statements were authorised for issue by the director on 20 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

THE ART ZONE LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & fittings	25% Reducing balance
I.T. equipment	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

THE ART ZONE LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

THE ART ZONE LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	9,483	9,483
At 30 June 2026	9,483	9,483
Depreciation
At 1 July 2025	8,827	8,827
Charge for the year	163	163
At 30 June 2026	8,990	8,990
Carrying amount
At 30 June 2026	493	493
At 30 June 2025	656	656

5

Debtors

Current	2026 £	2025 £
	-	-

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	316	-
Accruals and deferred income	120	129
Other creditors	14	9
	450	138

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	9	-

THE ART ZONE LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	9	-

9

Dividends

		2026		2025
		£		£
Final dividend of £Nil (2025 - £Nil) per ordinary share		-		-