Company Overview
Manipulate Arts Ltd is listed at the official companies registry as Active Private Limited By Guarantee Without Share Capital. The company was incorporated on Thursday 17 October 1996, so this is a well established company. Manipulate Arts Ltd has been in business for 29 years and 5 months. The accounts status is total exemption full and the accounts are next due on Wednesday 31 December 2025.
Registered Address

Summerhall, 1 Summerhall, Edinburgh, Lothian, EH9 1PL
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Companies House Data
Company NameMANIPULATE ARTS LTD
Company NumberSC169132
Registered Office AddressSummerhall
 1 Summerhall
 EH9 1PL
Company CategoryPrivate Limited By Guarantee Without Share Capital
Company StatusActive
Country of OriginUnited Kingdom
Incorporation Date17/10/1996
Accounting Reference Date Day31
Accounting Reference Date Month3
Accounts Next Due Date31/12/2026
Accounts Last Made Up Date31/03/2025
Accounts Account CategoryTOTAL EXEMPTION FULL
Returns Next Due Date14/11/2016
Returns Last Made Up Date17/10/2015
Previous Company NameChanged Date
PUPPET ANIMATION SCOTLAND LIMITED21 May 2024
PUPPET ANIMATION FESTIVAL LIMITED05 Jan 2007
Directors & Members
Show Resigned
Zahin Avari - Director
(British, 50 years old, born August 1976)
Appointed 15 March 2022
 Active
Ruxandra Cantir - Director
(Scottish,Moldovan,Romanian, 38 years old, born January 1988)
Appointed 10 October 2023
 Active
Ainsley Carnarvon - Director
(Trinidadian, 37 years old, born March 1989)
Appointed 19 March 2025
 Active
Ross Collins Mackay - Director
(British, 39 years old, born April 1987)
Appointed 19 March 2025
 Active
Iain Gardner - Director
(Scottish, 56 years old, born April 1970)
Appointed 19 March 2025
 Active
Sadie McKinlay - Director
(British, 61 years old, born August 1965)
Appointed 20 March 2024
 Active
Secretaries
Show Resigned
Other Company Directorships
Zahin Avari
No companies found
Ruxandra Cantir
ARTICULATION ARTS LIMITED
DECOY LEG LTD
Ainsley Carnarvon
No companies found
Ross Collins Mackay
No companies found
Iain Gardner
ANIMATION GARDEN LTD.
Sadie McKinlay
MAGNETIC NORTH THEATRE PRODUCTIONS LIMITED
STELLAR QUINES
Balance Sheet Unlock full report
Accounts Date 31-Mar-2025 31-Mar-2019 31-Mar-2018
Balance Sheet
Fixed Assets 17 17 208
Current Assets 21,476 21,476 9,362
Creditors Due Within One Year 11,749 11,749 2,630
Working Cap 9,727 9,727 6,732
Total Assets Less Current Liabilities 9,744 9,744 6,940
Long-term Liabilities 0 0 0
Net Assets 9,744 9,744 6,940
Share Capital & Reserves
Share Cap - - -
Profit & Loss Reserves - - -
Other Reserves - - -
Shareholders Funds 9,744 9,744 6,940
Common Size Financial Analysis Unlock full report
Accounts Date 31-Mar-2025 31-Mar-2019 31-Mar-2018
Tangible Fixed Assets - - -
Fixed Assets 0.1% 0.1% 2.2%
Stocks Inventory - - -
Debtors 0.0% 0.0% 0.0%
Cash Bank In Hand 53.6% 53.6% 21.3%
Current Assets 99.9% 99.9% 97.8%
Creditors Due Within One Year 54.7% 54.7% 27.5%
Net Current Assets Liabilities 45.3% 45.3% 70.3%
Creditors Due After One Year - - -
Accruals Deferred Income - - -
Provisions For Liabilities Charges - - -
Net Assets Liabilities Including Pension Asset Liability - - -
Called Up Share Capital - - -
Share Capital Allotted Called Up Paid - - -
Profit Loss Account Reserve - - -
Shareholder Funds 45.3% 45.3% 72.5%
Capital Employed - - -
Total Assets Less Current Liabilities 45.3% 45.3% 72.5%
Financial Ratio Analysis Unlock full report
Accounts Date 31-Mar-2025 31-Mar-2019 31-Mar-2018
Liquidity Ratio 1.8 1.8 3.6
Solvency Ratio 1.8 1.8 3.6
Reserves to Assets - - -
Secured Creditors Unlock full report
Mortgages Charges 0
Mortgages Outstanding 0
Mortgages Part Satisfied 0
Mortgages Satisfied 0
Assets and Debt Analysis Unlock full report
Accounts Date 31-Mar-2025 31-Mar-2019 31-Mar-2018
Assets 21,493 21,493 9,570
Debt 11,749 11,749 2,630
Net Assets/Debt 9,744 9,744 6,940

The following is based on the accounts data presented in this report sourced from Companies House, however the company has filed later accounts. Our analysis of the latest account can be viewed by unlocking our full report.

The company balance sheet displays a comfortable surplus of working capital. We would normally view this positively. Total reserves including retained profitability and movement in reserves appeared positive. We would normally view a company positively for this. The balance sheet presents modest net assets. For the size of the company inferred by the balance sheet the level of net assets suggests a comfortable level of cover for total debts and obligations.

Unlock full report  The following is based on the accounts data presented in this report sourced from Companies House, however the company has filed later accounts. Our analysis of the latest account can be viewed by unlocking our full report.The company balance sheet displays a comfortable surplus of working capital. We would normally view this positively. Total reserves including retained profitability and movement in reserves appeared positive. We would normally view a company positively for this. The balance sheet presents modest net assets. For the size of the company inferred by the balance sheet the level of net assets suggests a comfortable level of cover for total debts and obligations.   The following is based on the accounts data presented in this report sourced from Companies House, however the company has filed later accounts. Our analysis of the latest account can be viewed by unlocking our full report.The company balance sheet displays a comfortable surplus of working capital. We would normally view this positively. Total reserves including retained profitability and movement in reserves appeared positive. We would normally view a company positively for this. The balance sheet presents modest net assets. For the size of the company inferred by the balance sheet the level of net assets suggests a comfortable level of cover for total debts and obligations.

This review of public record balance sheet and company status information is presented under the terms of Open Government Licence and is for informational purposes only, is general in nature, and is not intended as an opinion or advice for any specific circumstances. The commentary and the colour band score is not a credit rating or credit risk assessment.

This review does not constitute a full credit rating or credit risk assessment based on the full analysis and credit score algorithms used in our credit reports. A full credit report may also provide information relating to trade payment history and county court or court judgments if any.

Public Record Information Unlock full report
Exact Court Judgements
Period of Months Last 12m 13-24m 25-36m 37-48m 49-60m 61-72m
Number of Exact CCJS X Y Y X X Y
Value of Exact CCJS YXY YK S S X KX
Supplier Credit Limits Unlock full report
Date Sector Notified Amount Terms
XK-SXY XKXYXK SXSKXYXK £X,000 XS XYSKS
SK-SYY SKXYXKYKKY KSXX KKXXYXS £YY,000 YS XYSKS SK YXXSXS
YK-SXY XKXYXYYK SXSXYXK £SX,000 XS XYSKS
Payment Records Unlock full report
Payment Records from it's suppliers' company ledger show how a company is paying its suppliers

Payment Analysis

Total Invoices Paid Before
30 days due		 Paid After
30 days due		 Owing Before
30 days due		 Owing after
30 days due
XYX SX K YX X
Company Valuation Analysis Unlock full report

Going Concern Valuation

The going concern valuations value the company on the basis that it continues to trade without the threat of liquidation for the foreseeable future. These valuations are primarily profit and cashflow based.

Valuations Valuation Measures
Estimated High Value £XSI,000 Retained Profit £YX,000
Estimated Mid Value £YY,000 EBIT £SY,000
Estimated Low Value £X,000 EBITDA £SSX,000

Liquidation Valuation

The liquidaton valuation values the company as if it were to cease trading and assets were subject to rapid disposal to cover liabilities. This valuation is primarily asset based.

Valuations Valuation Measures
Estimated High Value £XY,000 Total Assets £XIX,000
Estimated Mid Value £Y,000 Net Assets £YX,000
Estimated Low Value £S,000 Tangible Equity £SX,000

The above valuations are based on our own algorithms and take no account of many factors that can influence actual valuations realized and should not therefore be assumed to be accurate.
Credit Status Checklist Unlock full report
Business Growth Please purchase a report to see true comments
EBITDA Purchase a report to see true comments
Dividends Please purchase a report to see true comments about this company
Retained Profits Retained Profits for this company
Debt Interest Debt Interest for this company
Cash Flow Cash Flow for this company
CCJs CCJs for this company
Age of Company Age of Company for this company
Solvency Solvency for this company
Secured Creditors Secured Creditors for this company
Ownership Ownership for this company


First Report Score: (0-10) X
Financial Status Guide:
10 Very Strong
9 Strong
8 Very Good
7 Good
6 Above Average
5 Average
4 Below Average
3 Poor
2 Weak
1 Very Weak
0 Critical

Risk Score Trend

Risk Rating Unlock full report

This is the credit risk assessment used by one of the top UK credit reference agencies.

Risk Score (1-100) X
Risk Band Description XXMXMXMX SISX
Risk Assessment Meeting of Creditors
Credit Rating XSKX
Altman Z Score Credit Risk Rating Unlock full report

There have been many bankruptcy predictors developed, however none has been so thoroughly tested and broadly accepted as the Altman Z-Score.

Z Score X
Risk Band XY
Risk Band Description The Z Score is not used for small companies where full accounts are not filed because profit and loss account items are required to calculate the score.

Z Score Bands

1 Low Risk 3.00 and above
2 Caution 2.63 - 2.99
3 Risk of Failure within 2 years 1.24 - 2.62
4 High Probability Failure Below 1.24
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Document Filings
Appointment of Ms Laura Elizabeth Penny as a director on 25 March 2026
Appointment of Mr Sebastian Stern as a director on 10 December 2025
Confirmation statement made on 17 October 2025 with no updates
Termination of appointment of Jonathan Murray as a director on 16 July 2025
Termination of appointment of Tina Walsberger as a director on 18 June 2025
Appointment of Mr Ainsley Dane Carnarvon as a director on 19 March 2025
Appointment of Mr Iain Alexander Gardner as a director on 19 March 2025
Appointment of Mr Ross Collins Mackay as a director on 19 March 2025
Termination of appointment of Emma Jane Park as a director on 19 March 2025
Termination of appointment of Benjamin Torrie as a director on 11 December 2024
Termination of appointment of Aidan Catriona Nicol as a secretary on 11 December 2024
Appointment of Ms Ciara Margaret Roe as a secretary on 11 December 2024
Confirmation statement made on 17 October 2024 with no updates
Termination of appointment of Kevin Withane as a director on 18 September 2024
Appointment of Ms Sadie Ellen Mckinlay as a director on 20 March 2024
Certificate of change of name
Confirmation statement made on 17 October 2023 with no updates
Termination of appointment of Ronan Mcmahon as a director on 12 January 2023
Termination of appointment of Emma Brierley as a director on 10 May 2023
Appointment of Ms Ruxandra Cantir as a director on 10 October 2023
Confirmation statement made on 17 October 2022 with no updates
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