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Registration number: 03860384

Judson Signs Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Judson Signs Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

Judson Signs Limited

Company Information

Directors | Mr I Brailsford Mr J S Caie Mr A Lees Mr J Vincent

Registered office | 17 Brunt Street Mansfield Nottinghamshire NG18 1AX

Accountants | Seals King & Co. Limited Chartered Certified Accountants 17 Brunt Street Mansfield Nottinghamshire NG18 1AX

Judson Signs Limited

(Registration number: 03860384)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 53,267 | 56,601
Current assets |  |  |
Stocks | 6 | 45,276 | 42,563
Debtors | 7 | 191,969 | 173,779
Cash at bank and in hand |  | 202,870 | 123,495
|  | 440,115 | 339,837
Creditors: Amounts falling due within one year | 8 | (193,620) | (162,987)
Net current assets |  | 246,495 | 176,850
Total assets less current liabilities |  | 299,762 | 233,451
Creditors: Amounts falling due after more than one year | 8 | - | (8,333)
Provisions for liabilities |  | (12,673) | (12,509)
Net assets |  | 287,089 | 212,609
Capital and reserves |  |  |
Called up share capital | 9 | 51 | 51
Capital redemption reserve |  | 49 | 49
Retained earnings |  | 286,989 | 212,509
Shareholders' funds |  | 287,089 | 212,609

For the financial 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.

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.

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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.

Judson Signs Limited

(Registration number: 03860384)
Balance Sheet as at 31 August 2025

Approved and authorised by the Board on 22 October 2025 and signed on its behalf by:

.........................................

Mr I Brailsford

Director

.........................................

Mr J S Caie

Director

.........................................

Mr A Lees

Director

.........................................

Mr J Vincent

Director

Judson Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

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

The address of its registered office is:
17 Brunt Street
Mansfield
Nottinghamshire
NG18 1AX
England

The principal place of business is:
Unit D
The SockMine
Coxmoor Road
Sutton-in-Ashfield
Nottinghamshire
NG17 5LA

These financial statements were authorised for issue by the Board on 22 October 2025.

2 | Accounting policies

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.

Going concern

As with most businesses we have been impacted by the Coronavirus (Covid 19). This has had an impact on our operations, customers, suppliers and staff. We have (where appropriate) utilised the grants and benefits available from the Government and are taking all the steps we can to protect the future of our business. Although the total impact is still uncertain the director believes that it is appropriate to prepare the accounts on a going concern basis.

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.

Judson Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

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.

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
Fixtures and fittings | 25% on reducing balance
Motor vehicles | 25% on reducing balance
Structure and buildings | 3.33% straight line basis

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.

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 | 5% straight line basis

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

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence when the asset is impaired.

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 not interest bearing and are stated at their nominal value.

Judson Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Borrowings

Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest rate.

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, was 10 (2024 - 9).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 September 2024 | 15,000 | 15,000
At 31 August 2025 | 15,000 | 15,000
Amortisation
At 1 September 2024 | 15,000 | 15,000
At 31 August 2025 | 15,000 | 15,000
Carrying amount
At 31 August 2025 | - | -

Judson Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 September 2024 | - | 44,939 | 41,740 | 175,501 | 262,180
Additions | 4,300 | 328 | - | 9,067 | 13,695
At 31 August 2025 | 4,300 | 45,267 | 41,740 | 184,568 | 275,875
Depreciation
At 1 September 2024 | - | 37,003 | 31,812 | 136,764 | 205,579
Charge for the year | 57 | 2,539 | 2,482 | 11,951 | 17,029
At 31 August 2025 | 57 | 39,542 | 34,294 | 148,715 | 222,608
Carrying amount
At 31 August 2025 | 4,243 | 5,725 | 7,446 | 35,853 | 53,267
At 31 August 2024 | - | 7,936 | 9,928 | 38,737 | 56,601

Judson Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 30,850 | 30,835
Other inventories | 14,426 | 11,728
| 45,276 | 42,563

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 182,850 | 167,290
Prepayments | 9,119 | 6,489
| 191,969 | 173,779

Judson Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 8,333 | 10,000
Trade creditors |  | 65,357 | 77,011
Taxation and social security |  | 101,787 | 63,873
Accruals and deferred income |  | 5,341 | 2,103
Other creditors |  | 12,802 | 10,000
|  | 193,620 | 162,987

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | - | 8,333

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 41 | 41 | 41 | 41
Ordinary A shares of £1 each | 1 | 1 | 1 | 1
Ordinary B shares of £1 each | 9 | 9 | 9 | 9
| 51 | 51 | 51 | 51

Judson Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 8,333

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 8,333 | 10,000