REGISTERED NUMBER: 09926110 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Arts Signature Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms C A Morea

Mr E M Martinez Yanez

REGISTERED OFFICE:

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

BUSINESS ADDRESS:

19 Clearwell Gardens

Cheltenham

Gloucestershire

GL52 5GH

REGISTERED NUMBER:

09926110 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

FIXED ASSETS

Tangible assets

4

963

186

CURRENT ASSETS

Debtors

5

-

8,307

Cash at bank

25,105

19,931

25,105

28,238

CREDITORS

Amounts falling due within one year

6

53,083

60,900

NET CURRENT LIABILITIES

(27,978

)

(32,662

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,015

)

(32,476

)

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

8

(27,215

)

(32,676

)

SHAREHOLDERS' FUNDS

(27,015

)

(32,476

)

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 directors acknowledge their 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 Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

Ms C A Morea - Director

1.	STATUTORY INFORMATION

Arts Signature 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.

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.

Computer equipment

-

25% on reducing balance

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.

Going concern

The company continues to trade with the support of the directors who do not envisage any going concern issues.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

2,140

Additions

1,098

At 31 December 2025

3,238

DEPRECIATION

At 1 January 2025

1,954

Charge for year

321

At 31 December 2025

2,275

NET BOOK VALUE

At 31 December 2025

963

At 31 December 2024

186

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Directors' current accounts

-

8,307

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

VAT

4,919

6,156

Directors' current accounts

3,109

-

Deferred income

43,115

52,894

Accrued expenses

1,940

1,850

53,083

60,900

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

"A" Ordinary

£1

100

100

100

"B" Ordinary

£1

100

100

200

200

8.

RESERVES

Retained

earnings

£

At 1 January 2025

(32,676

)

Profit for the year

5,461

At 31 December 2025

(27,215

)

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.12.25

31.12.24

£

£

Ms C A Morea

Balance outstanding at start of year

8,307

4,733

Amounts advanced

-

8,307

Amounts repaid

(8,307

)

(4,733

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

8,307

No interest has been charged on the overdrawn amounts. The balance on Ms Morea's account at 31 December 2025 was £3,109 in credit.

10.	ULTIMATE CONTROLLING PARTY

The directors acknowledge that there is no ultimate controlling party as no individual holds a majority of the company's issued, voting share capital.