REGISTERED NUMBER: 04598822 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

A.R. Signs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

AP Hart

AJ Richardson-Walsh

JJ Gladstone

REGISTERED OFFICE:

32 Leicester Street

Melton Mowbray

Leicestershire

LE13 0PP

REGISTERED NUMBER:

04598822 (England and Wales)

ACCOUNTANTS:

RR Accountancy Ltd

Chartered Accountant

32 Leicester Street

Melton Mowbray

Leicestershire

LE13 0PP

FIXED ASSETS

Intangible assets

4

7,075

10,075

Tangible assets

5

120,933

112,724

128,008

122,799

CURRENT ASSETS

Stocks

15,684

18,348

Debtors

6

186,085

213,486

Cash at bank

175,541

284,775

377,310

516,609

CREDITORS

Amounts falling due within one year

7

180,307

241,158

NET CURRENT ASSETS

197,003

275,451

TOTAL ASSETS LESS CURRENT LIABILITIES

325,011

398,250

PROVISIONS FOR LIABILITIES

9

29,472

26,084

NET ASSETS

295,539

372,166

CAPITAL AND RESERVES

Called up share capital

120

120

Share premium

79,980

79,980

Retained earnings

215,439

292,066

SHAREHOLDERS' FUNDS

295,539

372,166

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 1 September 2025 and were signed on its behalf by:

AJ Richardson-Walsh - Director

1.	STATUTORY INFORMATION

A.R. Signs 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

50% on reducing balance, 25% on reducing balance and 20% on reducing balance

Stocks

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

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.

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 15 (2023 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

10,075

AMORTISATION

Charge for year

3,000

At 31 December 2024

3,000

NET BOOK VALUE

At 31 December 2024

7,075

At 31 December 2023

10,075

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

24,632

410,178

434,810

Additions

5,564

39,078

44,642

At 31 December 2024

30,196

449,256

479,452

DEPRECIATION

At 1 January 2024

10,675

311,411

322,086

Charge for year

3,154

33,279

36,433

At 31 December 2024

13,829

344,690

358,519

NET BOOK VALUE

At 31 December 2024

16,367

104,566

120,933

At 31 December 2023

13,957

98,767

112,724

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

159,932

188,348

Other debtors

26,153

25,138

186,085

213,486

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

71,312

124,402

Taxation and social security

105,434

105,087

Other creditors

3,561

11,669

180,307

241,158

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

34,000

27,500

Between one and five years

105,250

82,500

139,250

110,000

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

29,472

26,084

Deferred

tax

£

Balance at 1 January 2024

26,084

Provided during year

3,388

Balance at 31 December 2024

29,472