REGISTERED NUMBER: 03402702 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2023 TO 28 FEBRUARY 2025

FOR

ALLCOPY COMPATIBLE TONER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr N J Holmes

REGISTERED OFFICE:

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

REGISTERED NUMBER:

03402702 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Eastbourne) Limited

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

FIXED ASSETS

Tangible assets

4

3,561

4,747

CURRENT ASSETS

Stocks

85,930

150,280

Debtors

5

78,766

160,493

Cash at bank

144,603

187,996

309,299

498,769

CREDITORS

Amounts falling due within one year

6

(87,415

)

(102,018

)

NET CURRENT ASSETS

221,884

396,751

TOTAL ASSETS LESS CURRENT LIABILITIES

225,445

401,498

CREDITORS

Amounts falling due after more than one year

7

(3,456

)

(18,992

)

NET ASSETS

221,989

382,506

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

221,589

382,106

221,989

382,506

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mr N J Holmes - Director

1.	STATUTORY INFORMATION

Allcopy Compatible Toner 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.

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

-

25% 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 period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 period was 11 (2023 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2023

and 28 February 2025

105,636

60,736

14,304

180,676

DEPRECIATION

At 1 September 2023

104,472

58,322

13,135

175,929

Charge for period

291

603

292

1,186

At 28 February 2025

104,763

58,925

13,427

177,115

NET BOOK VALUE

At 28 February 2025

873

1,811

877

3,561

At 31 August 2023

1,164

2,414

1,169

4,747

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

66,825

112,462

Other debtors

6,245

6,544

Directors' current accounts

5,136

-

Deferred tax asset

560

41,487

78,766

160,493

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

10,420

10,037

Trade creditors

55,214

56,542

Tax

100

100

Social security and other taxes

4,061

3,893

Accrued defined contribution payments

669

688

VAT

12,753

21,191

Other creditors

973

4,796

Directors' current accounts

-

2,121

Accrued expenses

3,225

2,650

87,415

102,018

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Bank loans - 1-2 years

3,456

18,992

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 28 February 2025 and the year ended 31 August 2023:

2025

2023

£

£

Mr N J Holmes

Balance outstanding at start of period

(2,121

)

(353,367

)

Amounts advanced

7,256

351,246

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

5,135

(2,121

)