REGISTERED NUMBER: 10708865 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 April 2025

for

ACR Signs Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

A Rood

SECRETARY:

A Rood

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

REGISTERED NUMBER:

10708865 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ACR Signs Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of ACR Signs Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ACR Signs Limited and state those matters that we have agreed to state to the director of ACR Signs Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ACR Signs Limited and its director for our work or for this report.

It is your duty to ensure that ACR Signs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ACR Signs Limited. You consider that ACR Signs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ACR Signs Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

15 October 2025

FIXED ASSETS

Tangible assets

4

322,034

254,197

CURRENT ASSETS

Stocks

45,207

49,290

Debtors

5

514,700

434,763

Cash at bank

254,433

200,402

814,340

684,455

CREDITORS

Amounts falling due within one year

6

397,918

337,982

NET CURRENT ASSETS

416,422

346,473

TOTAL ASSETS LESS CURRENT LIABILITIES

738,456

600,670

CREDITORS

Amounts falling due after more than one year

7

(58,328

)

(36,140

)

PROVISIONS FOR LIABILITIES

(73,261

)

(57,311

)

NET ASSETS

606,867

507,219

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

606,857

507,209

SHAREHOLDERS' FUNDS

606,867

507,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2025 and were signed by:

A Rood - Director

1.	STATUTORY INFORMATION

ACR Signs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

10% on cost

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

20% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are stated 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 stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Work in progress is valued based on ongoing contracts at the year end.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

The finance element of the rental payment is charged to the profit and loss account at rates of charge on the net obligations in each period.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1 May 2024

30,669

240,456

23,402

Additions

3,000

10,803

6,812

Disposals

-

(6,150

)

(375

)

At 30 April 2025

33,669

245,109

29,839

DEPRECIATION

At 1 May 2024

5,715

95,784

6,644

Charge for year

3,367

30,536

4,666

Eliminated on disposal

-

(3,354

)

(135

)

At 30 April 2025

9,082

122,966

11,175

NET BOOK VALUE

At 30 April 2025

24,587

122,143

18,664

At 30 April 2024

24,954

144,672

16,758

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

111,800

10,384

416,711

Additions

135,504

8,013

164,132

Disposals

-

(415

)

(6,940

)

At 30 April 2025

247,304

17,982

573,903

DEPRECIATION

At 1 May 2024

46,361

8,010

162,514

Charge for year

50,236

4,451

93,256

Eliminated on disposal

-

(412

)

(3,901

)

At 30 April 2025

96,597

12,049

251,869

NET BOOK VALUE

At 30 April 2025

150,707

5,933

322,034

At 30 April 2024

65,439

2,374

254,197

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

424,492

344,297

Other trade debtors

78,560

75,218

Prepayments and accrued income

11,648

15,248

514,700

434,763

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

27,812

11,906

Trade creditors

119,208

125,525

Corporation tax

51,720

55,698

Social security and other taxes

16,075

11,289

VAT

69,658

34,472

Other creditors

29,345

22,048

Directors' current accounts

37,940

48,629

Accruals and deferred income

36,160

18,415

397,918

337,982

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans - 1-2 years

833

10,833

Hire purchase contracts

57,495

25,307

58,328

36,140

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Hire purchase contracts

85,307

37,213

Hire purchase contracts are secured against the assets in which the liability relates.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

10

Ordinary

£1

10

10

10.	FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £152,175 (2024 : £189,627).