REGISTERED NUMBER: 00610726 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ARTISAN PROPERTY & INVESTMENT CO.

LIMITED

Page

Company Information

1

Income Statement

2

Balance Sheet

3

Statement of Changes in Equity

5

Notes to the Financial Statements

6

DIRECTORS:

Mrs J Perrin

Mr N R Perrin

SECRETARY:

Mrs J Perrin

REGISTERED OFFICE:

60 High Street

Chobham

Woking

Surrey

GU24 8AA

REGISTERED NUMBER:

00610726 (England and Wales)

ACCOUNTANTS:

Ford Bentall LLP

Chartered Certified Accountants

60 High Street

Chobham

Surrey

GU24 8AA

TURNOVER

82,857

44,873

Cost of sales

62,143

27,513

GROSS PROFIT

20,714

17,360

Administrative expenses

43,063

(56,692

)

(22,349

)

74,052

Other operating income

12,910

14,484

Gain/loss on revaluation of investments

-

(218,267

)

OPERATING LOSS

4

(9,439

)

(129,731

)

Interest receivable and similar income

10,174

12,040

735

(117,691

)

Gain/loss on revaluation of tangible assets

-

436,534

PROFIT BEFORE TAXATION

735

318,843

Tax on profit

1,478

39,418

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(743

)

279,425

FIXED ASSETS

Tangible assets

5

20,509

25,791

Investment property

6

320,000

340,000

340,509

365,791

CURRENT ASSETS

Stocks

3,700

5,356

Debtors

7

3,946

562

Cash at bank

446,404

580,732

454,050

586,650

CREDITORS

Amounts falling due within one year

8

6,445

70,919

NET CURRENT ASSETS

447,605

515,731

TOTAL ASSETS LESS CURRENT LIABILITIES

788,114

881,522

PROVISIONS FOR LIABILITIES

18,729

18,394

NET ASSETS

769,385

863,128

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

143,187

163,187

Retained earnings

626,098

699,841

SHAREHOLDERS' FUNDS

769,385

863,128

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

Mrs J Perrin - Director

Mr N R Perrin - Director

Called up

Fair

share

Retained

value

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 April 2024

100

493,416

381,454

874,970

Changes in equity

Dividends

-

(73,000

)

-

(73,000

)

Total comprehensive income

-

279,425

(218,267

)

61,158

Balance at 31 March 2025

100

699,841

163,187

863,128

Changes in equity

Dividends

-

(73,000

)

-

(73,000

)

Total comprehensive income

-

(743

)

(20,000

)

(20,743

)

Balance at 31 March 2026

100

626,098

143,187

769,385

1.	STATUTORY INFORMATION

Artisan Property & Investment Co. 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents proceeds from the sale of a property development and maintenance during the year.

Other income represents rent receivable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax recognised in the Income Statement,.

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 recognized 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	OPERATING (LOSS)/PROFIT

The operating loss (2025 - operating profit) is stated after charging:

2026

2025

£

£

Depreciation - owned assets

6,261

7,736

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

66,876

Additions

979

At 31 March 2026

67,855

DEPRECIATION

At 1 April 2025

41,085

Charge for year

6,261

At 31 March 2026

47,346

NET BOOK VALUE

At 31 March 2026

20,509

At 31 March 2025

25,791

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

340,000

Revaluations

(20,000

)

At 31 March 2026

320,000

NET BOOK VALUE

At 31 March 2026

320,000

At 31 March 2025

340,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2014

193,223

Valuation in 2015

2,600

Valuation in 2016

23,500

Valuation in 2017

260,000

Valuation in 2019

20,000

Valuation in 2021

(40,000

)

Valuation in 2024

(35,040

)

Valuation in 2025

(84,283

)

Valuation in 2026

(20,000

)

320,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

176,813

176,813

The investment properties were valued on an open market basis basis on 31 March 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,337

-

Other debtors

609

562

3,946

562

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,006

3,292

Taxation and social security

1,143

64,040

Other creditors

4,296

3,587

6,445

70,919

9.

RESERVES

Fair

value

reserve

£

At 1 April 2025

163,187

Gain/loss on revaluation of

investment

(20,000

)

At 31 March 2026

143,187