Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The director shown below has held office during the whole of the period from
1 January 2025 to 31 December 2025

The director shown below has held office during the period of
1 January 2025 to 15 July 2025

The director shown below has held office during the period of
15 July 2025 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
27 April 2026

And signed on behalf of the board by:
Name: Nigel Carrington
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents income from advertising and affinity holiday commission.

  Other accounting policies

  Accounting policies a. Basis of preparation The financial statements have been prepared under the historical cost convention in accordance with FRS 102 (section 1A Small Entities) the Financial Reporting Standards applicable in the United Kingdom and the Republic of Ireland. The Directors are of the opinion that Art Fund Services Limited has adequate resources to operate as a going concern for the foreseeable future and the accounts have been prepared on that basis. Income has increased in 2025, with a sufficient level expected to be generated to cover operating costs over the next year. As at the date of signing, the directors are confident that the company will be able to maintain liquidity for a period of at least one year from the date and will therefore be able to continue to trade as a going concern. In making our assessment we did not consider there to be any material uncertainty relating to events or conditions that individually or collectively may cast significant doubt on the company’s ability to continue as a going concern. b. Disclosure exemptions adopted The company has taken advantage of the following disclosure exemptions available in FRS 102 (section 1A Small Entities) to subsidiary undertakings: - Requirement to publish a cash flow statement. - Financial instrument disclosures. - Key management personnel compensation (but company law disclosures for directors’ remunerations still apply) and - Related party transactions entered into between two or more members of the group. c. Turnover Turnover represents income from advertising and affinity holiday commission. d. Stock Stock has been valued at the lower of cost and net realisable value. e. Judgements in applying accounting policies and key sources of estimation uncertainty There were no significant judgements or estimates necessary in preparing the financial statements. f. Distributions Taxable profits transferred to the parent entity, a registered charity, are recognised as distributions from equity when the company has made an irrevocable commitment to the parent to pay the taxable profits.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0