Safety Signs UK Ltd 31/03/2025 iXBRL

Company registration number: 05754151

Safety Signs UK Ltd

Unaudited filleted financial statements

31 March 2025

Safety Signs UK Ltd

Contents

Statement of financial position

Notes to the financial statements

Safety Signs UK Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	95,289		41,720
Investments	7	100,105		21,170
		_______		_______
			195,394		62,890

Current assets
Stocks		680,608		642,685
Debtors	8	1,222,880		1,298,368
Cash at bank and in hand		572,051		357,731
		_________		_________
		2,475,539		2,298,784
Creditors: amounts falling due
within one year	9	( 1,638,994)		( 1,475,585)
		_________		_________
Net current assets			836,545		823,199
			_________		_________
Total assets less current liabilities			1,031,939		886,089

			_________		_________
Net assets			1,031,939		886,089
			_________		_________

Capital and reserves
Called up share capital			50		50
Capital redemption reserve			50		50
Profit and loss account			1,031,839		885,989
			_________		_________
Shareholders funds			1,031,939		886,089
			_________		_________

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 26 September 2025 , and are signed on behalf of the board by:

P. Williams

Director

Company registration number: 05754151

Safety Signs UK Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 169 New London Road, Chelmsford, Essex, CM2 0AE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the amount of current tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Website improvements	-	33.3 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	33.3 %	straight line
Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	33.3 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other receivables and payable.Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.

Defined contribution plans

Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided. These contributions represent the Company's contributions to a pension plan which commenced in October 2016 under the automatic enrolment scheme.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 36 (2024: 36 ).

5. Intangible assets

	Other intangible assets	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	5,000	5,000
	_______	_______
Amortisation
At 1 April 2024 and 31 March 2025	5,000	5,000
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	-	-
	_______	_______

6. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	14,121	46,570	66,669	-	127,360
Additions	2	70,309	27,256	1	97,568
Disposals	-	( 17,073)	-	-	( 17,073)
	_______	_______	_______	_______	_______
At 31 March 2025	14,123	99,806	93,925	1	207,855
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	14,111	33,959	37,570	-	85,640
Charge for the year	-	19,227	18,761	-	37,988
Disposals	-	( 11,062)	-	-	( 11,062)
	_______	_______	_______	_______	_______
At 31 March 2025	14,111	42,124	56,331	-	112,566
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	12	57,682	37,594	1	95,289
	_______	_______	_______	_______	_______
At 31 March 2024	10	12,611	29,099	-	41,720
	_______	_______	_______	_______	_______

7. Investments

		Shares in group undertakings and participating interests
		£
	Cost
	At 1 April 2024	21,170
	Additions	78,935
		_______
	At 31 March 2025	100,105
		_______
	Impairment
	At 1 April 2024 and 31 March 2025	-
		_______
	Carrying amount
	At 31 March 2025	100,105
		_______
	At 31 March 2024	21,170
		_______

8. Debtors

	2025	2024
	£	£
Trade debtors	1,126,289	1,253,395
Other debtors	96,591	44,973
	_________	_________
	1,222,880	1,298,368
	_________	_________

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	992,701	888,018
Amounts owed to group undertakings and undertakings in which the company has a participating interest	329,043	394,188
Corporation tax	118,846	31,270
Social security and other taxes	110,295	108,779
Other creditors	88,109	53,330
	_________	_________
	1,638,994	1,475,585
	_________	_________

10. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	254,526	149,279
Later than 1 year and not later than 5 years	1,027,503	96,904
	_________	_______
	1,282,029	246,183
	_________	_______

11. Directors advances, credits and guarantees

	Balance brought forward and o/standing	Balance brought forward and o/standing
	2025	2024
	£	£
P. Williams	10,396	10,396
C. F. Williams	36,109	36,109
	_______	_______
	46,505	46,505
	_______	_______