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ELITE SIGNS & GRAPHICS LIMITED

Registered Number
05247311
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

ELITE SIGNS & GRAPHICS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | Simon Clive James

Company Secretary | Simon Clive James

Registered Address | Unit 2320 Central Park Western Avenue
| Bridgend Industrial Estate
| Bridgend
| CF31 3RH

Registered Number | 05247311 (England and Wales)

ELITE SIGNS & GRAPHICS LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 58,432 |  |  |  | 34,569
|  |  |  | 58,432 |  |  |  | 34,569
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 13,485 |  |  |  | 15,626 |  |
Debtors | 6 | 24,952 |  |  |  | 25,081 |  |
Cash at bank and on hand |  | 45,831 |  |  |  | 42,635 |  |
|  | 84,268 |  |  |  | 83,342 |  |
Creditors amounts falling due within one year | 7 | (52,402) |  |  |  | (42,212) |  |
Net current assets (liabilities) |  |  |  | 31,866 |  |  |  | 41,130
Total assets less current liabilities |  |  |  | 90,298 |  |  |  | 75,699
Provisions for liabilities | 8 |  |  | (7,855) |  |  |  | -
Net assets |  |  |  | 82,443 |  |  |  | 75,699
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,001 |  |  |  | 1,001
Profit and loss account |  |  |  | 81,442 |  |  |  | 74,698
Shareholders' funds |  |  |  | 82,443 |  |  |  | 75,699

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 October 2025, and are signed on its behalf by:
Simon Clive James Director Registered Company No. 05247311

ELITE SIGNS & GRAPHICS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| 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
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

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

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 20
| Plant and machinery | - |  | 4
| Fixtures and fittings | 15 |  | -
| Vehicles | - |  | 4
| Office Equipment | - |  | 4

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 8 |  | 5

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 60,000 |  | 60,000
| At 31 March 25 | 60,000 |  | 60,000
| Amortisation and impairment
| At 01 April 24 | 60,000 |  | 60,000
| At 31 March 25 | 60,000 |  | 60,000
| Net book value
| At 31 March 25 | - |  | -
| At 31 March 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 32,860 |  | 47,187 |  | 14,143 |  | 23,615 |  | 1,972 |  | 119,777
| Additions | - |  | 26,143 |  | 18,000 |  | - |  | - |  | 44,143
| Disposals | - |  | (31,500) |  | - |  | - |  | - |  | (31,500)
| At 31 March 25 | 32,860 |  | 41,830 |  | 32,143 |  | 23,615 |  | 1,972 |  | 132,420
| Depreciation and impairment
| At 01 April 24 | 14,127 |  | 34,611 |  | 14,143 |  | 21,685 |  | 642 |  | 85,208
| Charge for year | 1,643 |  | 7,363 |  | 3,933 |  | 290 |  | 493 |  | 13,722
| On disposals | - |  | (24,942) |  | - |  | - |  | - |  | (24,942)
| At 31 March 25 | 15,770 |  | 17,032 |  | 18,076 |  | 21,975 |  | 1,135 |  | 73,988
| Net book value
| At 31 March 25 | 17,090 |  | 24,798 |  | 14,067 |  | 1,640 |  | 837 |  | 58,432
| At 31 March 24 | 18,733 |  | 12,576 |  | - |  | 1,930 |  | 1,330 |  | 34,569

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 13,485 |  | 15,626
| Total | 13,485 |  | 15,626

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 22,202 |  | 21,272
| Other debtors | 2,750 |  | 3,809
| Total | 24,952 |  | 25,081

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 11,292 |  | 15,238
| Taxation and social security | 14,027 |  | 16,884
| Other creditors | 25,084 |  | 8,090
| Accrued liabilities and deferred income | 1,999 |  | 2,000
| Total | 52,402 |  | 42,212

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 7,855 |  | -
| Total | 7,855 |  | -

9. | Operating lease commitments
--- | ---
| At 31.03.2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £1,276 (2024 £4,136)

10. | Controlling party
--- | ---
| The ultimate controlling party is Simon C James.