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A4 LABELS.COM LIMITED

Registered Number
07818068
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

A4 LABELS.COM LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

HAWKER, Charlie
HAWKER, Colin Storey

Registered Address

56 West Street
Shoreham-By-Sea
BN43 5WG

Place of Business

Unit 2

Mill Road

Fishersgate

BN41 1PD


Registered Number

07818068 (England and Wales)
A4 LABELS.COM LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets365,49561,944
65,49561,944
Current assets
Stocks483,655114,274
Debtors5189,901143,229
Cash at bank and on hand295,183324,951
568,739582,454
Creditors amounts falling due within one year6(209,718)(229,184)
Net current assets (liabilities)359,021353,270
Total assets less current liabilities424,516415,214
Creditors amounts falling due after one year7(4,542)(14,792)
Provisions for liabilities8(16,374)(15,486)
Net assets403,600384,936
Capital and reserves
Called up share capital100100
Profit and loss account403,500384,836
Shareholders' funds403,600384,936
The financial statements were approved and authorised for issue by the Board of Directors on 7 January 2025, and are signed on its behalf by:
HAWKER, Charlie
Director
HAWKER, Colin Storey
Director

Registered Company No. 07818068
A4 LABELS.COM LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year1011
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 23166,69621,54617923,619212,040
Additions21,111--1,27722,388
Disposals(6,250)---(6,250)
At 30 November 24181,55721,54617924,896228,178
Depreciation and impairment
At 01 December 23122,26812,45616515,207150,096
Charge for year12,3302,27232,25416,859
On disposals(4,272)---(4,272)
At 30 November 24130,32614,72816817,461162,683
Net book value
At 30 November 2451,2316,818117,43565,495
At 30 November 2344,4289,090148,41261,944
4.Stocks

2024

2023

££
Finished goods83,655114,274
Total83,655114,274
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables187,407140,038
Other debtors-151
Prepayments and accrued income2,4943,040
Total189,901143,229
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables82,76596,066
Bank borrowings and overdrafts10,49010,217
Taxation and social security109,846119,429
Other creditors1,249599
Accrued liabilities and deferred income5,3682,873
Total209,718229,184
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts4,54214,792
Total4,54214,792
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)16,37415,486
Total16,37415,486
9.Related party transactions
Marsh Labels Limited owns 50% of the issued share capital of the company. Included in the cost of sales are materials of £105,708 (2023: £168,155) purchased on standard commercial terms from Marsh Labels Limited. During the year, the company paid rent and service charges to Marsh Labels Limited of £31,529 (2023: £29,472). Included in trade creditors on 30 November 2024 was £14,949 (2023: £17,278) owed to Marsh Labels Limited. During the year, the company made sales to Marsh Labels Limited of £15,943 (2023: £19,928). On 30 November 2024, £3,097 (2023: £4,903) was owed by Marsh Labels Limited and included in trade debtors.