ARTEFACT LIVERPOOL LTD

Registered Number
14308921
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

Company Information
for the year from 1 September 2024 to 31 August 2025


Directors	ALLEN, Alexander Vivian
	ALLEN, Elizabeth Jane
	SYMONDS, James Andrew
	TAYLOR, William Steven


Registered Address	Penny Lane Business Centre
	374 Smithdown Road
	Liverpool
	L15 5AN


Registered Number	14308921 (England and Wales)

ARTEFACT LIVERPOOL LTD

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		517		689
			517		689
Current assets
Debtors		1,036		-
Cash at bank and on hand		3,040		121
		4,076		121
Creditors amounts falling due within one year	4	(42,909)		(41,082)
Net current assets (liabilities)			(38,833)		(40,961)
Total assets less current liabilities			(38,316)		(40,272)
Net assets			(38,316)		(40,272)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(38,416)		(40,372)
Shareholders' funds			(38,316)		(40,272)

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 11 August 2026, and are signed on its behalf by:

ALLEN, Elizabeth Jane
Director
Registered Company No. 14308921

ARTEFACT LIVERPOOL LTD

Notes to the Financial Statements
for the year ended 31 August 2025

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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 September 24	1,226	1,226
At 31 August 25	1,226	1,226
Depreciation and impairment
At 01 September 24	537	537
Charge for year	172	172
At 31 August 25	709	709
Net book value
At 31 August 25	517	517
At 31 August 24	689	689

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	42,909	40,482
Accrued liabilities and deferred income	-	600
Total	42,909	41,082