REGISTERED NUMBER: 03862579 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

CANDID ARTS TRADING COMPANY LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

D BARLOW

REGISTERED OFFICE:

65 Leadenhall Street

London

EC3A 2AD

REGISTERED NUMBER:

03862579 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of providing catering, banqueting and other facilities to graduate artists and other parties.

DIRECTOR

D BARLOW held office during the whole of the period from 1 August 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D BARLOW - Director

29 July 2026

FIXED ASSETS

Tangible assets

4

14,136

15,151

CURRENT ASSETS

Debtors

5

64,051

46,020

Cash at bank and in hand

6

5,765

64,057

51,785

CREDITORS

Amounts falling due within one year

6

87,225

56,311

NET CURRENT LIABILITIES

(23,168

)

(4,526

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,032

)

10,625

CREDITORS

Amounts falling due after more than one year

7

17,040

27,668

NET LIABILITIES

(26,072

)

(17,043

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(26,082

)

(17,053

)

SHAREHOLDERS' FUNDS

(26,072

)

(17,043

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 29 July 2026 and were signed by:

D BARLOW - Director

1.	STATUTORY INFORMATION

CANDID ARTS TRADING COMPANY LIMITED 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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and Machinery 20% on Cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

56,195

DEPRECIATION

At 1 August 2024

41,044

Charge for year

1,015

At 31 July 2025

42,059

NET BOOK VALUE

At 31 July 2025

14,136

At 31 July 2024

15,151

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

63,995

45,745

Other debtors

56

275

64,051

46,020

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,552

9,167

Trade creditors

(1

)

2

Other creditors

78,674

47,142

87,225

56,311

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

17,040

27,668

8.	RELATED PARTY DISCLOSURES

Included within loans payable within one year is an amount owed to Candid Limited of £54,380. D Barlow, a director of this company, is a director of Candid Limited.

9.	GOING CONCERN

The director has reviewed the financial position of the Company, and in particular the negative reserves, and on the basis of current projections, he is satisfied that the Company remains a going concern for the foreseeable future. In forming this opinion, he has considered the impact of the changes in activities for at least a period of twelve months from the date of approval of these financial statements. The company has also taken advantage of a Bounce Back Loan, receiving £50,000 in June 2020. The outstanding balance on the loan at the year end was £27,668.