Plus Arte Limited

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

Registered number: 13823461

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,749		957

			1,749		957
CURRENT ASSETS
Debtors	5	47,687		10,107
Cash at bank and in hand		18,324		15,405

		66,011		25,512
Creditors: Amounts Falling Due Within One Year	6	(51,479 )		(25,335 )

NET CURRENT ASSETS (LIABILITIES)			14,532		177

TOTAL ASSETS LESS CURRENT LIABILITIES			16,281		1,134

NET ASSETS			16,281		1,134

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			16,279		1,132

SHAREHOLDERS' FUNDS			16,281		1,134

Page 1

Page 2

Plus Arte Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 her 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

F A Dalloz-Davies

Director

24/09/2026

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

1. General Information

Plus Arte Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13823461 . The registered office is 57 Abbeville Road, London, SW14 8JW.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:

Fixtures & Fittings	20% straight line
Computer Equipment	20% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	201	918	1,119
Additions	183	1,050	1,233

As at 31 December 2025	384	1,968	2,352

Depreciation
As at 1 January 2025	67	95	162
Provided during the period	64	377	441

As at 31 December 2025	131	472	603

...CONTINUED

Page 3

Page 4

Plus Arte Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	253	1,496	1,749

As at 1 January 2025	134	823	957

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	15,868	7,774
Other debtors	31,819	2,333

	47,687	10,107

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	21,860	3,581
Other creditors	17,181	17,379
Taxation and social security	12,438	4,375

	51,479	25,335

Page 4