REGISTERED NUMBER: 01556065 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

GENERAL PRINT MATERIALS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P C Johnson

M J Holmes

SECRETARY:

M J Holmes

REGISTERED OFFICE:

3 Marlborough Drive

Fleckney

Leicester

Leicestershire

LE8 8UR

REGISTERED NUMBER:

01556065 (England and Wales)

ACCOUNTANTS:

Baker Noel

Cheribourne House

45A Station Road

Willington

Bedford

Bedfordshire

MK44 3QL

FIXED ASSETS

Tangible assets

4

424,745

442,563

Investments

5

1

1

424,746

442,564

CURRENT ASSETS

Stocks

155,539

124,501

Debtors

6

82,361

118,086

Cash at bank and in hand

293,780

567,015

531,680

809,602

CREDITORS

Amounts falling due within one year

7

114,813

404,746

NET CURRENT ASSETS

416,867

404,856

TOTAL ASSETS LESS CURRENT LIABILITIES

841,613

847,420

CAPITAL AND RESERVES

Called up share capital

25,000

25,000

Revaluation reserve

8

196,074

202,609

Retained earnings

620,539

619,811

SHAREHOLDERS' FUNDS

841,613

847,420

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by:

M J Holmes - Director

1.	STATUTORY INFORMATION

General Print Materials 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about General Print Materials Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Freehold property

-

2% on cost

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 8 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST OR VALUATION

At 1 July 2024

768,150

446,728

22,132

29,013

1,266,023

Additions

-

8,225

-

-

8,225

At 30 June 2025

768,150

454,953

22,132

29,013

1,274,248

DEPRECIATION

At 1 July 2024

340,241

442,020

19,440

21,759

823,460

Charge for year

13,642

4,060

1,087

7,254

26,043

At 30 June 2025

353,883

446,080

20,527

29,013

849,503

NET BOOK VALUE

At 30 June 2025

414,267

8,873

1,605

-

424,745

At 30 June 2024

427,909

4,708

2,692

7,254

442,563

Included in cost or valuation of land and buildings is freehold land of £ 86,055 (2024 - £ 86,055 ) which is not depreciated.

Cost or valuation at 30 June 2025 is represented by:

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Valuation in 2017

326,774

-

-

-

326,774

Cost

441,376

454,953

22,132

29,013

947,474

768,150

454,953

22,132

29,013

1,274,248

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

1

NET BOOK VALUE

At 30 June 2025

1

At 30 June 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

80,204

109,182

Amounts owed by group undertakings

1,942

-

Prepayments

215

8,904

82,361

118,086

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

65,488

101,198

Amounts owed to group undertakings

7,295

251,041

Tax

2,216

5,173

Social security and other taxes

1,933

1,969

VAT

24,878

33,621

Accrued expenses

13,003

11,744

114,813

404,746

8.

RESERVES

Revaluation

reserve

£

At 1 July 2024

202,609

Transfer between reserves

(6,535

)

At 30 June 2025

196,074