2023-08-012024-07-312024-07-31false10629551CYPOGRAPHY 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CYPOGRAPHY LTD

Registered Number
10629551
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

CYPOGRAPHY LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Elliott Gray

Registered Address

Unit 3 Upp Hall Farm
Salmons Lane
Colchester
CO6 1RY

Registered Number

10629551 (England and Wales)
CYPOGRAPHY LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets349,06449,859
49,06449,859
Current assets
Stocks-1,103
Debtors417,8214,514
Cash at bank and on hand48,80493,082
66,62598,699
Creditors amounts falling due within one year5(168,551)(110,130)
Net current assets (liabilities)(101,926)(11,431)
Total assets less current liabilities(52,862)38,428
Creditors amounts falling due after one year(18,333)(28,333)
Net assets(71,195)10,095
Capital and reserves
Called up share capital101101
Profit and loss account(71,296)9,994
Shareholders' funds(71,195)10,095
The financial statements were approved and authorised for issue by the Director on 23 April 2025, and are signed on its behalf by:
Elliott Gray
Director
Registered Company No. 10629551
CYPOGRAPHY LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
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.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
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 makes payments into a defined contribution pension plan for the benefit of its director and employees. Contributions are recognised as an expense in the accounts as incurred. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except when it relates to other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Tangible fixed assets and depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Straight line (years)
Land and buildings10
Plant and machinery4
Fixtures and fittings5
Vehicles4
Office Equipment3
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognized immediately in profit or loss
Trade and other debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 23120,483
Additions12,049
At 31 July 24132,532
Depreciation and impairment
At 01 August 2370,624
Charge for year12,844
At 31 July 2483,468
Net book value
At 31 July 2449,064
At 31 July 2349,859
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables30-
Amounts owed by associates and joint ventures / participating interests664-
Other debtors14,7022,306
Prepayments and accrued income2,4252,208
Total17,8214,514
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26,11317,875
Bank borrowings and overdrafts621-
Taxation and social security72,72776,585
Other creditors3,63114,671
Accrued liabilities and deferred income65,459999
Total168,551110,130
6.Financial instruments
The bounce back loan is denominated in GBP with a nominal interest rate of 2.5% and the final instalment is due on 7th May 2026. The carrying amount at the year end is £18,333 (2023: £28,333).
7.Operating lease commitments
At 31st July 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £34,712 (2023 – £16,692)
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Elliott Gray04,53004,530
04,53004,530
9.Share capital
The company has issued share capital of 100 ordinary A shares of £1 each and 1 ordinary B share of £1. There have been no changes in the year.
10.Controlling party
The company's immediate parent is EGG Estates Ltd, incorporated in England.