The Sign Station Ltd 31/03/2025 iXBRL

Company registration number: 08676519

The Sign Station Ltd

Unaudited filleted financial statements

31 March 2025

The Sign Station Ltd

Contents

Statement of financial position

Notes to the financial statements

The Sign Station Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	-		15,576
		_______		_______
			-		15,576

Current assets
Stocks		-		35,000
Debtors	6	225,313		219,535
Cash at bank and in hand		16,092		79,510
		_______		_______
		241,405		334,045
Creditors: amounts falling due
within one year	7	( 26,834)		( 133,071)
		_______		_______
Net current assets			214,571		200,974
			_______		_______
Total assets less current liabilities			214,571		216,550


Provisions for liabilities			-		( 3,895)

			_______		_______
Net assets			214,571		212,655
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			214,471		212,555
			_______		_______
Shareholders funds			214,571		212,655
			_______		_______

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: 08676519

The Sign Station 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 and Wales. 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.

Going concern

The company ceased trading at 31 March 2025.

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 aggregate amount of current and deferred 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

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.

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	-	20 %	straight line
Fittings fixtures and equipment	-	20 %	straight line
Motor vehicles	-	20 %	straight line

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.

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 8 (2024: 8 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	5,550	131,750	6,534	4,695	148,529
Disposals	( 5,550)	( 131,750)	( 6,534)	( 4,695)	( 148,529)
	_______	_______	_______	_______	_______
At 31 March 2025	-	-	-	-	-
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	5,548	116,367	6,344	4,694	132,953
Disposals	( 5,548)	( 116,367)	( 6,344)	( 4,694)	( 132,953)
	_______	_______	_______	_______	_______
At 31 March 2025	-	-	-	-	-
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	-	-	-	-	-
	_______	_______	_______	_______	_______
At 31 March 2024	2	15,383	190	1	15,576
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	8,524	26,721
Amounts owed by group undertakings and undertakings in which the company has a participating interest	215,157	180,225
Other debtors	1,632	12,589
	_______	_______
	225,313	219,535
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	15,131	31,610
Corporation tax	-	15,550
Social security and other taxes	4,228	21,148
Other creditors	7,475	64,763
	_______	_______
	26,834	133,071
	_______	_______

8. 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	-	49,075
Later than 1 year and not later than 5 years	-	65,510
	_______	_______
	-	114,585
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	C Collins	( 23,951)	-	19,600	( 4,351)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	C Collins	( 4,351)	( 19,600)	-	( 23,951)
		_______	_______	_______	_______