AMART CAPITAL LIMITED

Company Registration Number:
10778515 (England and Wales)

Unaudited abridged accounts for the year ended 31 May 2026

Period of accounts

Start date: 01 June 2025

End date: 31 May 2026

AMART CAPITAL LIMITED

Contents of the Financial Statements

for the Period Ended 31 May 2026

Balance sheet
Notes

AMART CAPITAL LIMITED

Balance sheet

As at 31 May 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 4,553 24,053
Total fixed assets: 4,553 24,053
Current assets
Stocks: 5,814,815 3,750,492
Debtors:   1,031,268 804,834
Cash at bank and in hand: 5,063 4,691
Total current assets: 6,851,146 4,560,017
Creditors: amounts falling due within one year:   (8,081,326) (6,179,690)
Net current assets (liabilities): (1,230,180) (1,619,673)
Total assets less current liabilities: (1,225,627) (1,595,620)
Total net assets (liabilities): (1,225,627) (1,595,620)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (1,225,727) (1,595,720)
Shareholders funds: (1,225,627) (1,595,620)

The notes form part of these financial statements

AMART CAPITAL LIMITED

Balance sheet statements

For the year ending 31 May 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 September 2026
and signed on behalf of the board by:

Name: A Abrishamchi
Status: Director

The notes form part of these financial statements

AMART CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

The turnover represents amounts receivable for goods and services net of VAT and trade discounts

Tangible fixed assets and depreciation policy

Annual depreciation of computer equipment is calculated at 25% of cost to write off the cost of the asset, less its residual value, over its estimated useful economic lifetime.

Valuation and information policy

Stocks are valued at the lower of cost and net realisable value, after making allowances for obsolete and slow-moving items.

AMART CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2026

2. Employees

2026 2025
Average number of employees during the period 1 1

AMART CAPITAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2026

3. Tangible Assets

Total
Cost £
At 01 June 2025 46,793
Disposals (19,500)
At 31 May 2026 27,293
Depreciation
At 01 June 2025 22,740
At 31 May 2026 22,740
Net book value
At 31 May 2026 4,553
At 31 May 2025 24,053