Atelier Areti Ltd

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

Registered number: 06713209

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	6	641,836		558,443
Investments	7	22,560		22,560
Cash at bank and in hand		4,946		85,536

		669,342		666,539
Creditors: Amounts Falling Due Within One Year	8	(436,157 )		(412,813 )

NET CURRENT ASSETS (LIABILITIES)			233,185		253,726

TOTAL ASSETS LESS CURRENT LIABILITIES			233,185		253,726

NET ASSETS			233,185		253,726

CAPITAL AND RESERVES
Called up share capital	9		250,048		250,048
Profit and Loss Account			(16,863 )		3,678

SHAREHOLDERS' FUNDS			233,185		253,726

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Ms Guillane Kerschbaumer

Director

23 September 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Atelier Areti Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06713209 . The registered office is 90 Shuttleworth Road, London, SW11 3DE.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. 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:

Plant & Machinery	3 years straight line
Motor Vehicles	5 years straight line

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 12)

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Atelier Areti Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	258,779

As at 31 December 2025	258,779

Amortisation
As at 1 January 2025	258,779

As at 31 December 2025	258,779

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2025	31,571	10,839	42,410

As at 31 December 2025	31,571	10,839	42,410

Depreciation
As at 1 January 2025	31,571	10,839	42,410

As at 31 December 2025	31,571	10,839	42,410

Net Book Value
As at 31 December 2025	-	-	-

As at 1 January 2025	-	-	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	526,836	443,443
Other debtors	115,000	115,000

	641,836	558,443

7. Current Asset Investments

	2025	2024
	£	£
Shares in subsidiaries	22,560	22,560

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Atelier Areti Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,873	21,432
Bank loans and overdrafts	-	47,498
Corporation tax	-	34,023
Other taxes and social security	-	4,025
VAT	3,237	7,623
Accruals and deferred income	-	8,000
Directors' loan accounts	57,208	5,752
Amounts owed to subsidiaries	357,839	284,460

	436,157	412,813

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	250,048	250,048

10. Controlling Party

The company's controlling party is Mrs Guillane Kershbaumer and Mrs Gwendolyn Kershbaumer, who are related, by virtue of their ownership of 50% each of the issued share capital in the company.

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