REGISTERED NUMBER: 09654166 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th April 2026

for

Artio International Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J Singh

REGISTERED OFFICE:

272 Regents Park Road

London

N3 3HN

REGISTERED NUMBER:

09654166 (England and Wales)

ACCOUNTANTS:

Spencer Hyde Limited

272 Regents Park Road

London

N3 3HN

FIXED ASSETS

Tangible assets

4

1,598

1,791

CURRENT ASSETS

Stocks

52,786

141,998

Debtors

5

83,737

66,389

Cash at bank

179,418

73,637

315,941

282,024

CREDITORS

Amounts falling due within one year

6

87,197

75,298

NET CURRENT ASSETS

228,744

206,726

TOTAL ASSETS LESS CURRENT LIABILITIES

230,342

208,517

CREDITORS

Amounts falling due after more than one year

7

-

(2,880

)

PROVISIONS FOR LIABILITIES

(248

)

(284

)

NET ASSETS

230,094

205,353

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

229,994

205,253

SHAREHOLDERS' FUNDS

230,094

205,353

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1st September 2026 and were signed by:

J Singh - Director

1.	STATUTORY INFORMATION

Artio International 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.

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.

Turnover

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

Tangible fixed assets

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2025

2,767

Additions

339

At 30th April 2026

3,106

DEPRECIATION

At 1st May 2025

976

Charge for year

532

At 30th April 2026

1,508

NET BOOK VALUE

At 30th April 2026

1,598

At 30th April 2025

1,791

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

63,004

44,384

Other debtors

20,733

22,005

83,737

66,389

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

17,273

Trade creditors

74,547

30,879

Taxation and social security

8,094

12,877

Other creditors

4,556

14,269

87,197

75,298

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,880

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2026 and 30th April 2025:

2026

2025

£

£

J Singh

Balance outstanding at start of year

-

5,980

Amounts repaid

-

(5,980

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-