REGISTERED NUMBER: 02671000 (England and Wales)

Unaudited Financial Statements

for the period

1 February 2025 to 31 August 2025

for

Artisan Brandt Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

M.C.M. James

A P Wright

SECRETARY:

A P Wright

REGISTERED OFFICE:

94 Southbridge Road

Croydon

Surrey

CR0 1AF

REGISTERED NUMBER:

02671000 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co. Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

CURRENT ASSETS

Debtors

5

72,787

60,190

Cash at bank and in hand

10,116

2,222

82,903

62,412

CREDITORS

Amounts falling due within one year

6

(436,805

)

(372,668

)

NET CURRENT LIABILITIES

(353,902

)

(310,256

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(353,902

)

(310,256

)

CAPITAL AND RESERVES

Called up share capital

75,000

75,000

Retained earnings

(428,902

)

(385,256

)

SHAREHOLDERS' FUNDS

(353,902

)

(310,256

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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 25 August 2026 and were signed on its behalf by:

A P Wright - Director

1.	STATUTORY INFORMATION

The Company, which was formerly registered as a public company re-registered as a private company on 14 January 2025 and later than month changed its accounting period so as to end on 31 January 2025. Artisan Brandt Ltd is a private company limited by shares, registered and incorporated in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The re-registration took time, causing the directors to extend the financial year end to 31 January 2025. The accounts represent a reporting period of 17 months and therefore the reported figures are not comparable.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company has adopted the FRS 102 accounting policies and principles on a consistent basis from the date of transition. The principal policies are set out below:

The financial statements have been prepared on a going concern basis under the historical cost convention in accordance with the Companies Act 2006.

Critical accounting judgements and estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of the accounting policies and the reported amounts of assets and liabilities, revenue and expenses. Actual results may differ from these estimates.

Estimates and judgements are continually evaluated and we based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical judgements in applying the company's accounting policies

- Impairment of trade debtor balances

The carrying value of trade debtors are regularly assessed by reference to the age of the such balances. The recoverability of the balances require the use of judgement, and in cases where the balances are no longer deemed recoverable, the balances are impaired and written down to the recoverable amount.

- Appropriateness of the going concern basis of preparing the financial statements

In the judgement of the directors, the fellow group company will not demand settlement of group creditor balances until such time as the funds are available and at the agreement of both parties. The directors therefore consider that the use of the going concern basis in preparing the financial statements is appropriate, with the basis of this conclusion as noted in the Going concern note on page 13.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sales in respect of service maintenance contracts are recognised evenly over the term of the contract and in respect of software sales on delivery.

Tangible fixed assets

Tangible assets are stated at cost less accumulated depreciation. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for its intended use.

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

Computer equipment - 33% on cost

Taxation

Taxation for the period 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.

Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.

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 period 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.

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.

Share capital

Ordinary shares are classed as equity.

Short term debtors and creditors

Short term debtors and creditors with no interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

Operating leases

Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term

Going concern

The Company has net current liabilities, which are principally due to the presentation of amounts due to fellow subsidiary undertakings as current liabilities, given they are technically repayable on demand and have no fixed repayment terms, together with the non-cash deferred income balance. The Company has received confirmation that these balances will not be called in for the foreseeable future and until the company is in a position for them to be repaid. The Company meets its day-to-day working capital requirements through its bank facilities and intercompany borrowings. The Company's projections, taking account of reasonably possible changes in trading performance, show that the Company should be able to operate within the level of its current facilities. After making enquiries, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 August 2025

53,336

DEPRECIATION

At 1 February 2025

and 31 August 2025

53,336

NET BOOK VALUE

At 31 August 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

22,091

12,586

Other debtors

50,696

47,604

72,787

60,190

Amounts due from related undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

18,746

24,689

Amounts owed to group undertakings

314,719

256,904

Taxation and social security

40,450

39,473

Other creditors

62,890

51,602

436,805

372,668

Amounts due to fellow subsidiary undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7.	SECURED DEBTS

Barclays Bank PLC holds security for the overdraft in the form of a fixed and floating charge over the assets of the group.

There is a cross guarantee between Artisan Brandt Ltd and Brandt Holdings Limited dated 10 October 2005.

8.	RELATED PARTY DISCLOSURES

The directors consider key management to be the company directors.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A P Wright.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Artisan Brandt Limited for the period ended 31 August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Artisan Brandt Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Artisan Brandt Limited and state those matters that we have agreed to state to the Board of Directors of Artisan Brandt Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Artisan Brandt Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Artisan Brandt Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Artisan Brandt Limited. You consider that Artisan Brandt Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Artisan Brandt Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co. Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

25 August 2026