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2021-03-31 10600915 dpl-frs:Item4 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 10600915 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 10600915 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 10600915 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 10600915 dpl-frs:Item5 2021-04-01 2022-03-31 10600915 dpl-frs:Item5 2021-03-31 10600915 dpl-frs:Item5 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 10600915 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 10600915 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 10600915 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 10600915 dpl-frs:Item6 2021-04-01 2022-03-31 10600915 dpl-frs:Item6 2021-03-31 10600915 dpl-frs:Item6 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 10600915 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 10600915 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 10600915 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 10600915 dpl-frs:Item7 2021-04-01 2022-03-31 10600915 dpl-frs:Item7 2021-03-31 10600915 dpl-frs:Item7 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 10600915 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 10600915 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 10600915 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 10600915 dpl-frs:Item8 2021-04-01 2022-03-31 10600915 dpl-frs:Item8 2021-03-31 10600915 dpl-frs:Item8 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 10600915 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 10600915 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 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10600915 dpl-frs:Item11 2021-03-31 10600915 dpl-frs:Item11 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 10600915 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 10600915 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 10600915 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 10600915 dpl-frs:Item12 2021-04-01 2022-03-31 10600915 dpl-frs:Item12 2021-03-31 10600915 dpl-frs:Item12 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 10600915 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 10600915 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 10600915 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 10600915 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 10600915 1 2021-04-01 2022-03-31 10600915 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 10600915
The Sign Company (E.G) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Deards Associates Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10600915
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,793 10,180
5,793 10,180
CURRENT ASSETS
Stocks 5 10,000 10,000
Debtors 6 60,376 33,160
Cash at bank and in hand 45,637 55,052
116,013 98,212
Creditors: Amounts Falling Due Within One Year 7 (36,235 ) (29,597 )
NET CURRENT ASSETS (LIABILITIES) 79,778 68,615
TOTAL ASSETS LESS CURRENT LIABILITIES 85,571 78,795
Creditors: Amounts Falling Due After More Than One Year 8 (16,250 ) (21,250 )
NET ASSETS 69,321 57,545
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 69,221 57,445
SHAREHOLDERS' FUNDS 69,321 57,545
Page 1
Page 2
For the year ending 31 March 2023 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
Mr Robert Baker
Director
13/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Sign Company (E.G) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10600915 . The registered office is 2 Fulmar Drive, East Grinstead, RH19 3XL.
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 identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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 and from the rendering of services. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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 4 years straight line
Motor Vehicles 4 years straight line
Fixtures & Fittings 4 years straight line
Computer Equipment 4 years straight line
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress 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 and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 7)
6 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 25,528 4,500 565 8,984 39,577
Disposals - (4,500 ) - (585 ) (5,085 )
As at 31 March 2023 25,528 - 565 8,399 34,492
Depreciation
As at 1 April 2022 16,671 4,500 565 7,661 29,397
Provided during the period 3,937 - - 450 4,387
Disposals - (4,500 ) - (585 ) (5,085 )
As at 31 March 2023 20,608 - 565 7,526 28,699
Net Book Value
As at 31 March 2023 4,920 - - 873 5,793
As at 1 April 2022 8,857 - - 1,323 10,180
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5. Stocks
2023 2022
£ £
Stock 10,000 10,000
10,000 10,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 60,376 33,160
60,376 33,160
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7,759 9,306
Corporation tax 11,887 5,403
VAT 8,545 5,671
Other creditors - 235
Other creditors (1) 350 -
Other creditors (2) 4,367 4,875
Accruals and deferred income 2,719 3,006
Directors' loan accounts 608 1,101
36,235 29,597
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 16,250 21,250
16,250 21,250
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 16,250 21,250
16,250 21,250
16,250 21,250
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
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Dividends paid to directors
2023 2022
£ £
Mr Robert Baker 17,250 15,000
Mrs Marion Baker 17,250 15,000
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