The Print Box Scotland Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC382378

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		93,088		146,864

			93,088		146,864
CURRENT ASSETS
Debtors	5	163,914		150,480
Cash at bank and in hand		39,461		31,566

		203,375		182,046
Creditors: Amounts Falling Due Within One Year	6	(143,097 )		(131,008 )

NET CURRENT ASSETS (LIABILITIES)			60,278		51,038

TOTAL ASSETS LESS CURRENT LIABILITIES			153,366		197,902

Creditors: Amounts Falling Due After More Than One Year	7		(39,055 )		(26,084 )

NET ASSETS			114,311		171,818

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			113,311		170,818

SHAREHOLDERS' FUNDS			114,311		171,818

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The Print Box Scotland Ltd

Balance Sheet (continued)

As At 31 August 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bryan Hurst

Director

06/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Print Box Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC382378 . The registered office is 684 Argyle Street, Glasgow, G3 8GT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	25% WDV
Plant & Machinery	25% WDV
Motor Vehicles	25% WDV
Fixtures & Fittings	25% WDV
Computer Equipment	25% WDV

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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The Print Box Scotland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 6)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2024	75,080	130,794	135,332	56,348
Additions	-	-	-	26,648
Disposals	-	-	(69,064 )	-

As at 31 August 2025	75,080	130,794	66,268	82,996

Depreciation
As at 1 September 2024	55,915	95,365	63,220	40,301
Provided during the period	4,791	8,857	5,079	10,674
Disposals	-	-	(17,266 )	-

As at 31 August 2025	60,706	104,222	51,033	50,975

Net Book Value
As at 31 August 2025	14,374	26,572	15,235	32,021

As at 1 September 2024	19,165	35,429	72,112	16,047


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2024	21,782	419,336
Additions	1,924	28,572
Disposals	-	(69,064 )

As at 31 August 2025	23,706	378,844

Depreciation
As at 1 September 2024	17,671	272,472
Provided during the period	1,149	30,550
Disposals	-	(17,266 )

As at 31 August 2025	18,820	285,756

...CONTINUED

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The Print Box Scotland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	4,886	93,088

As at 1 September 2024	4,111	146,864

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	68,951	59,893
Bromy Properties Ltd	82,582	82,582
Via-duct Scotland Ltd	5,050	5,050
VAT	7,331	2,955

	163,914	150,480

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	15,343	15,343
Trade creditors	61,931	38,808
Bank loans and overdrafts	31,976	15,305
Corporation tax	31,547	43,962
Accruals and deferred income	2,300	17,590

	143,097	131,008

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	27,595	11,212
Bank loans	11,460	14,872

	39,055	26,084

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	15,343	15,343
Later than one year and not later than five years	27,595	11,212

	42,938	26,555

	42,938	26,555

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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