Artia Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09721819

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,155,463		366,358

			2,155,463		366,358
CURRENT ASSETS
Debtors	5	-		85,500
Cash at bank and in hand		137,529		495,896

		137,529		581,396
Creditors: Amounts Falling Due Within One Year	6	(1,605,334 )		(676,164 )

NET CURRENT ASSETS (LIABILITIES)			(1,467,805 )		(94,768 )

TOTAL ASSETS LESS CURRENT LIABILITIES			687,658		271,590

Creditors: Amounts Falling Due After More Than One Year	7		(359,725 )		(250,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(25,160 )		-

NET ASSETS			302,773		21,590

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			302,673		21,490

SHAREHOLDERS' FUNDS			302,773		21,590

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Artia Ltd

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Plamen Balchev

Director

08/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Artia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09721819 . The registered office is 237 Westcombe Hill, London, SE3 7DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property is based on director's valuations and has not been based on a valuation by an independent valuer with a professional qualification. No depreciation is provided for.

Changes in fair value are recognised in the profit and loss account.

2.5. Deferred Taxation

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

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Investment Properties	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 September 2025	326,417	50,985	279	2,188	379,869
Additions	1,476,815	-	677	-	1,477,492
Revaluation	321,768	-	-	-	321,768

As at 31 August 2026	2,125,000	50,985	956	2,188	2,179,129

...CONTINUED

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Artia Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

Depreciation
As at 1 September 2025	-	12,746	70	695	13,511
Provided during the period	-	9,560	222	373	10,155

As at 31 August 2026	-	22,306	292	1,068	23,666

Net Book Value
As at 31 August 2026	2,125,000	28,679	664	1,120	2,155,463

As at 1 September 2025	326,417	38,239	209	1,493	366,358

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	85,500

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	2,220
Other creditors	2,880	-
Director's loan account	1,602,454	673,944

	1,605,334	676,164

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	359,725	250,000

8. Secured Creditors

Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment properties.

	2026		2025
	£		£
Bank loans and overdrafts	359,725		250,000

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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