REGISTERED NUMBER: 07696141 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Artistic Blinds Commercial Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M E Griffin

REGISTERED OFFICE:

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

BUSINESS ADDRESS:

Willow Bank

2 Willow Close

Wick

Bristol

BS30 5PZ

REGISTERED NUMBER:

07696141 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

FIXED ASSETS

Tangible assets

4

24,535

32,713

CURRENT ASSETS

Stocks

5

46,806

46,120

Debtors

6

79,651

67,980

Cash at bank

63,222

177,680

189,679

291,780

CREDITORS

Amounts falling due within one year

7

103,529

212,839

NET CURRENT ASSETS

86,150

78,941

TOTAL ASSETS LESS CURRENT LIABILITIES

110,685

111,654

CREDITORS

Amounts falling due after more than one year

8

(6,233

)

(8,433

)

PROVISIONS FOR LIABILITIES

10

(4,662

)

(7,216

)

NET ASSETS

99,790

96,005

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

99,690

95,905

SHAREHOLDERS' FUNDS

99,790

96,005

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 director acknowledges her 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 24 September 2026 and were signed by:

Mrs M E Griffin - Director

1.	STATUTORY INFORMATION

Artistic Blinds Commercial Ltd 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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Website upgrade

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Website

machinery

fittings

vehicles

upgrade

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

800

14,989

15,100

7,034

37,923

DEPRECIATION

At 1 January 2025

217

2,109

1,042

1,842

5,210

Charge for year

146

3,220

3,514

1,298

8,178

At 31 December 2025

363

5,329

4,556

3,140

13,388

NET BOOK VALUE

At 31 December 2025

437

9,660

10,544

3,894

24,535

At 31 December 2024

583

12,880

14,058

5,192

32,713

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

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

13,300

DEPRECIATION

At 1 January 2025

554

Charge for year

3,186

At 31 December 2025

3,740

NET BOOK VALUE

At 31 December 2025

9,560

At 31 December 2024

12,746

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

46,806

46,120

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

14,852

42,464

Customer retentions

13,627

5,180

Other debtors

35,000

-

Directors' current accounts

-

2,448

Prepayments

16,172

17,888

79,651

67,980

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

50,925

Hire purchase contracts

2,200

2,200

Trade creditors

29,086

24,311

Corporation tax

32,190

31,773

Social security and other taxes

4,229

3,298

VAT

8,301

22,560

Pensions payable

1,025

676

Commercial deposits

24,602

74,296

Directors' current accounts

276

-

Accrued expenses

1,620

2,800

103,529

212,839

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

6,233

8,433

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

8,433

10,633

The hire purchase contract is secured upon the asset to which it relates.

10.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

4,662

7,216

Deferred

tax

£

Balance at 1 January 2025

7,216

Credit to Income Statement during year

(2,554

)

Balance at 31 December 2025

4,662

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1 January 2025

95,905

Profit for the year

17,785

Dividends

(14,000

)

At 31 December 2025

99,690

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

31.12.25

31.12.24

£

£

Mrs M E Griffin

Balance outstanding at start of year

2,448

-

Amounts advanced

-

2,448

Amounts repaid

(2,448

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

2,448

The balance on Mrs Griffin's loan at 31 December 2025 was £276 in credit. No interest has been charged on the overdrawn amounts.

14.	RELATED PARTY DISCLOSURES

During the year the director, Mrs M E Griffin, received net dividends from the company of £14,000 (2024 - £25,000).

15.	ULTIMATE CONTROLLING PARTY

Mrs M E Griffin is the ultimate controlling party by virtue of her holding all of the company's issued share capital.