REGISTERED NUMBER: 07561052 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Cactus Graphics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K L Weaver-Lazarus

R J Archer

SECRETARY:

J G Weaver

REGISTERED OFFICE:

Unit 19-22 Tridax Business Park

Honeywood Parkway,

Whitfield

Dover

Kent

CT16 3QX

REGISTERED NUMBER:

07561052 (England and Wales)

ACCOUNTANTS:

Brightling & Co Accountants Ltd

Vine Hall Farm

Bethersden

Ashford

Kent

TN26 3JY

FIXED ASSETS

Tangible assets

4

186,778

231,179

CURRENT ASSETS

Stocks

26,747

13,989

Debtors

5

118,087

192,498

Cash at bank

-

14

144,834

206,501

CREDITORS

Amounts falling due within one year

6

230,456

207,563

NET CURRENT LIABILITIES

(85,622

)

(1,062

)

TOTAL ASSETS LESS CURRENT LIABILITIES

101,156

230,117

CREDITORS

Amounts falling due after more than one year

7

(196,255

)

(222,080

)

PROVISIONS FOR LIABILITIES

-

(2,240

)

NET (LIABILITIES)/ASSETS

(95,099

)

5,797

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(95,199

)

5,697

(95,099

)

5,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 31 October 2025 and were signed on its behalf by:

K L Weaver-Lazarus - Director

1.	STATUTORY INFORMATION

Cactus Graphics Ltd 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.

The financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future and will meet its liabilities as they fall due.

As at 31 January 2025 the Company’s statement of financial position shows net liabilities of £95,099. This condition indicates a material uncertainty that may cast significant doubt on the Company’s ability to continue as a going concern.

The directors have put arrangements in place to defer repayment of loans and to restructure operations, based on this, the directors believe it is appropriate to prepare the financial statements on a going concern basis.

Accordingly, these financial statements do not include any adjustments that would result if the Company were unable to continue as a going concern.

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.

Plant and machinery etc

-

50% on cost, 25% on cost, 20% on cost and 15% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 12 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

358,428

Additions

48,160

At 31 January 2025

406,588

DEPRECIATION

At 1 February 2024

127,249

Charge for year

92,561

At 31 January 2025

219,810

NET BOOK VALUE

At 31 January 2025

186,778

At 31 January 2024

231,179

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

96,705

179,576

Other debtors

21,382

12,922

118,087

192,498

Included within other debtors are amounts totalling £410 relating to overdrawn directors loan accounts. These amounts have since been repaid.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

35,513

4,690

Hire purchase contracts

10,159

3,645

Trade creditors

96,267

134,882

Taxation and social security

14,950

28,915

Other creditors

73,567

35,431

230,456

207,563

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

20,127

9,032

Trade creditors

89,400

131,400

Other creditors

86,728

81,648

196,255

222,080