Document Options Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 12

Document Options Ltd

Company Information

Directors	Mr Edward Robert Entecott Mr Richard Charles Entecott Mrs Dorothy Anne Entecott Mr Stephen James Entecott Mr Thomas William Entecott

Registered office

Ground Floor 19 New Road Brighton East Sussex BN1 1UF

Accountants

Lucraft Hodgson & Dawes LLP Ground Floor 19 New Road Brighton East Sussex BN1 1UF

Document Options Ltd

(Registration number: 02378380)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed Assets
Intangible assets	4	128,970	156,515
Tangible Assets	5	542,869	599,333
Investments	6	1	1
		671,840	755,849
Current assets
Stocks	7	7,000	7,000
Debtors	8	465,296	413,171
Cash at bank and in hand		789,373	694,293
		1,261,669	1,114,464
Creditors: Amounts falling due within one year	9	(362,634)	(367,561)
Net current assets		899,035	746,903
Total assets less current liabilities		1,570,875	1,502,752
Provisions for liabilities		(92,645)	(103,641)
Net assets		1,478,230	1,399,111
Capital and Reserves
Called up share capital		100,781	100,781
Share premium reserve		4,150	4,150
Other reserves		569	569
Retained Earnings		1,372,730	1,293,611
Shareholders' funds		1,478,230	1,399,111

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2025 and signed on its behalf by:
 

Document Options Ltd

(Registration number: 02378380)
Balance Sheet as at 30 June 2025

......................................... Mr Edward Robert Entecott Director

......................................... Mr Richard Charles Entecott Director

......................................... Mrs Dorothy Anne Entecott Director

Document Options Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ground Floor
19 New Road
Brighton
East Sussex
BN1 1UF
England

The principal place of business is:
Burridge House
Priestley Way
Crawley
West Sussex
RH10 9NT

These financial statements were authorised for issue by the Board on 16 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling, which is the functional currency of the company.

Going concern

The financial statements have been prepared on a going concern basis.

Document Options Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets
and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax
credits in the company. Deferred income tax is determined using tax rates and laws that have been
enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation
allowance is set up against deferred tax assets so that the net carrying amount equals the highest
amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Document Options Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance
Motor vehicles	25% on reducing balance
Fixtures and fittings	25% on reducing balance
Computer equipment	33% on cost
Building- freehold	2% on cost

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% on cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Document Options Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Document Options Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:

	2025  No.	2024  No.
Production	17	17
Administration and support	2	2
Distribution	1	1
	20	20

Document Options Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 July 2024	409,092	409,092
At 30 June 2025	409,092	409,092
Amortisation
At 1 July 2024	252,577	252,577
Amortisation charge	27,545	27,545
At 30 June 2025	280,122	280,122
Carrying amount
At 30 June 2025	128,970	128,970
At 30 June 2024	156,515	156,515

5	Tangible Assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £
Cost or valuation
At 1 July 2024	151,591	16,202	66,565	1,091,337
Additions	-	-	-	70,538
Disposals	-	-	(9,125)	-
At 30 June 2025	151,591	16,202	57,440	1,161,875
Depreciation
At 1 July 2024	480	11,070	35,022	679,790
Charge for the year	2,882	1,282	7,885	114,311
Eliminated on disposal	-	-	(8,483)	-
At 30 June 2025	3,362	12,352	34,424	794,101
Carrying amount
At 30 June 2025	148,229	3,850	23,016	367,774
At 30 June 2024	151,111	5,132	31,543	411,547

Document Options Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

	Total £
Cost or valuation
At 1 July 2024	1,325,695
Additions	70,538
Disposals	(9,125)
At 30 June 2025	1,387,108
Depreciation
At 1 July 2024	726,362
Charge for the year	126,360
Eliminated on disposal	(8,483)
At 30 June 2025	844,239
Carrying amount
At 30 June 2025	542,869
At 30 June 2024	599,333

Included within the net book value of land and buildings above is £140,760 (2024 - £143,642) in respect of freehold land and buildings and £7,469 (2024 - £7,469) in respect of short leasehold land and buildings.
 

6	Investments

	2025 £	2024 £
Investments in subsidiaries	1	1