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REGISTERED NUMBER: 08821504 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Graphic Evolution (Harrogate) Limited

Graphic Evolution (Harrogate) Limited (Registered number: 08821504)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Graphic Evolution (Harrogate) Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M A Brennan
R E Davies





REGISTERED OFFICE: Clare House
5a Clare Road
Halifax
HX1 2HX





REGISTERED NUMBER: 08821504 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Oak Tree House, Harwood Road
Northminster Business Park
Upper Poppleton
York
YO26 6QU

Graphic Evolution (Harrogate) Limited (Registered number: 08821504)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 97,521 -

CURRENT ASSETS
Stocks 5 9,708 -
Debtors 6 4,435,634 1,915,077
Cash at bank 613 31,882
4,445,955 1,946,959
CREDITORS
Amounts falling due within one year 7 4,541,938 1,946,859
NET CURRENT (LIABILITIES)/ASSETS (95,983 ) 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,538

100

PROVISIONS FOR LIABILITIES 8 1,438 -
NET ASSETS 100 100

CAPITAL AND RESERVES
Called up share capital 9 100 100
SHAREHOLDERS' FUNDS 100 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

Graphic Evolution (Harrogate) Limited (Registered number: 08821504)

Balance Sheet - continued
31 December 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:





M A Brennan - Director


Graphic Evolution (Harrogate) Limited (Registered number: 08821504)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Graphic Evolution (Harrogate) 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Turnover from the rendering of services is recognised when the outcome of a transaction can be estimated reliably and by reference to the stage of completion at the balance sheet date.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 33% on cost
Computer equipment - 50% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

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

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Graphic Evolution (Harrogate) Limited (Registered number: 08821504)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
Additions 104,435 39,200 143,635
At 31 December 2023 104,435 39,200 143,635
DEPRECIATION
Charge for year 27,739 18,375 46,114
At 31 December 2023 27,739 18,375 46,114
NET BOOK VALUE
At 31 December 2023 76,696 20,825 97,521

5. STOCKS
2023 2022
£    £   
Stocks 9,708 -

Graphic Evolution (Harrogate) Limited (Registered number: 08821504)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 4,350,511 1,682,772
Other debtors 333 -
VAT 73,566 33,805
Prepayments and accrued income 11,224 198,500
4,435,634 1,915,077

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 42,390 28,364
Amounts owed to group undertakings 4,473,854 1,837,915
Taxation and social security 12,472 6,348
Other creditors 1,222 2,211
Accruals and deferred income 12,000 72,021
4,541,938 1,946,859

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,438 -

Deferred
tax
£   
Provided during year 1,438
Balance at 31 December 2023 1,438

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE PARENT COMPANY

The ultimate parent company is Community Partners Holdings Limited, a private company, limited by shares, registered in England and Wales. The company's registered office is 5a Clare Road,
Halifax, HX1 2HX.

The parent undertaking is Eye Airports Limited, a limited company, registered in England and Wales. The company's registered office is Clare House, 5a Clare Road, Halifax, HX1 2HX.