REGISTERED NUMBER: 04396604 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ARTWORKS SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Marshall

D Nowell

P M Yeo

K A Smith

D Bryant

SECRETARY:

W Leaman

REGISTERED OFFICE:

Unit 4, Sheene Road

Bedminster

Bristol

BS3 4EG

REGISTERED NUMBER:

04396604 (England and Wales)

ACCOUNTANTS:

Proactive Accountancy Limited

Chartered Certified Accountants

Rosemount House

Hillcote

Bleadon

North Somerset

BS24 9JT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

488,845

433,330

488,845

433,330

CURRENT ASSETS

Stocks

60,663

53,819

Debtors

6

2,807,719

2,548,305

Cash at bank

2,384,566

2,446,372

5,252,948

5,048,496

CREDITORS

Amounts falling due within one year

7

1,641,832

1,667,052

NET CURRENT ASSETS

3,611,116

3,381,444

TOTAL ASSETS LESS CURRENT LIABILITIES

4,099,961

3,814,774

CREDITORS

Amounts falling due after more than one year

8

(267,971

)

(144,971

)

PROVISIONS FOR LIABILITIES

(86,403

)

(86,403

)

NET ASSETS

3,745,587

3,583,400

CAPITAL AND RESERVES

Called up share capital

550

550

Retained earnings

9

3,745,037

3,582,850

SHAREHOLDERS' FUNDS

3,745,587

3,583,400

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

D Bryant - Director

K A Smith - Director

1.	STATUTORY INFORMATION

Artworks Solutions 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2024 - 56 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

86,356

AMORTISATION

At 1 January 2025

and 31 December 2025

86,356

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

2,324,522

Additions

320,225

Disposals

(340,665

)

At 31 December 2025

2,304,082

DEPRECIATION

At 1 January 2025

1,891,192

Charge for year

168,141

Eliminated on disposal

(244,096

)

At 31 December 2025

1,815,237

NET BOOK VALUE

At 31 December 2025

488,845

At 31 December 2024

433,330

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

1,148,720

Additions

320,225

Disposals

(340,665

)

At 31 December 2025

1,128,280

DEPRECIATION

At 1 January 2025

747,993

Charge for year

156,526

Eliminated on disposal

(230,238

)

At 31 December 2025

674,281

NET BOOK VALUE

At 31 December 2025

453,999

At 31 December 2024

400,727

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

2,522,103

2,362,547

Other debtors

285,616

185,758

2,807,719

2,548,305

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

120,000

Hire purchase contracts

123,423

110,331

Trade creditors

598,631

662,311

Taxation and social security

737,214

558,667

Other creditors

182,564

215,743

1,641,832

1,667,052

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

60,000

Hire purchase contracts

267,971

84,971

267,971

144,971

9.

RESERVES

Retained

earnings

£

At 1 January 2025

3,582,850

Profit for the year

1,980,455

Capital Contribution

(1,818,268

)

At 31 December 2025

3,745,037