Signs & Safety Limited 04257931 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is Supply of health & safety signs Digita Accounts Production Advanced 6.30.9574.0 true true 04257931 2024-05-01 2025-04-30 04257931 2025-04-30 04257931 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-04-30 04257931 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-04-30 04257931 core:CurrentFinancialInstruments 2025-04-30 04257931 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 04257931 core:Non-currentFinancialInstruments 2025-04-30 04257931 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 04257931 core:FurnitureFittings 2025-04-30 04257931 core:LandBuildings core:OwnedOrFreeholdAssets 2025-04-30 04257931 core:MotorVehicles 2025-04-30 04257931 core:OfficeEquipment 2025-04-30 04257931 core:PlantMachinery 2025-04-30 04257931 bus:SmallEntities 2024-05-01 2025-04-30 04257931 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 04257931 bus:FilletedAccounts 2024-05-01 2025-04-30 04257931 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 04257931 bus:RegisteredOffice 2024-05-01 2025-04-30 04257931 bus:Director1 2024-05-01 2025-04-30 04257931 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 04257931 core:FurnitureFittings 2024-05-01 2025-04-30 04257931 core:LandBuildings core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 04257931 core:MotorVehicles 2024-05-01 2025-04-30 04257931 core:OfficeEquipment 2024-05-01 2025-04-30 04257931 core:PlantMachinery 2024-05-01 2025-04-30 04257931 countries:EnglandWales 2024-05-01 2025-04-30 04257931 2024-04-30 04257931 core:FurnitureFittings 2024-04-30 04257931 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-30 04257931 core:MotorVehicles 2024-04-30 04257931 core:OfficeEquipment 2024-04-30 04257931 core:PlantMachinery 2024-04-30 04257931 2023-05-01 2024-04-30 04257931 2024-04-30 04257931 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-04-30 04257931 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-04-30 04257931 core:CurrentFinancialInstruments 2024-04-30 04257931 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 04257931 core:Non-currentFinancialInstruments 2024-04-30 04257931 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 04257931 core:FurnitureFittings 2024-04-30 04257931 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-30 04257931 core:MotorVehicles 2024-04-30 04257931 core:OfficeEquipment 2024-04-30 04257931 core:PlantMachinery 2024-04-30 iso4217:GBP xbrli:pure

Registration number: 04257931

Signs & Safety Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Signs & Safety Limited

Contents

Balance Sheet | 1 to 2
Notes to the Financial Statements | 3 to 7

Signs & Safety Limited

(Registration number: 04257931)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 637,458 | 655,008
Current assets |  |  |
Stocks | 5 | 15,000 | 15,000
Debtors | 6 | 109,101 | 241,518
Cash at bank and in hand |  | 732,829 | 481,061
|  | 856,930 | 737,579
Creditors: Amounts falling due within one year | 7 | (387,106) | (472,756)
Net current assets |  | 469,824 | 264,823
Total assets less current liabilities |  | 1,107,282 | 919,831
Creditors: Amounts falling due after more than one year | 7 | (394,920) | (490,857)
Provisions for liabilities |  | (43,524) | (49,906)
Net assets |  | 668,838 | 379,068
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 668,738 | 378,968
Shareholders' funds |  | 668,838 | 379,068

Signs & Safety Limited

(Registration number: 04257931)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 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 31 October 2025 and signed on its behalf by:

......................................... DA Klein Director

Signs & Safety Limited

Notes to the Financial Statements for the Year Ended 30 April 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:
Unit 6 Fairlawn Enterprise Park
Bonehurst Road
Redhill
Surrey
RH1 5GH

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.

Going concern

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 and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

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 tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

Signs & Safety Limited

Notes to the Financial Statements for the Year Ended 30 April 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
Office equipment | 25% on reducing balance

Land and Buildings is not depreciated as the residual value is in excess of the cost.

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.

Debtors

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Signs & Safety Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

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 17 (2024 - 17).

Signs & Safety Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2024 | 487,285 | 102,723 | 331,769 | 53,168 | 73,069 | 1,048,014
Additions | - | - | - | 2,695 | 29,806 | 32,501
At 30 April 2025 | 487,285 | 102,723 | 331,769 | 55,863 | 102,875 | 1,080,515
Depreciation
At 1 May 2024 | - | 100,757 | 212,218 | 47,801 | 32,230 | 393,006
Charge for the year | - | 490 | 29,885 | 2,015 | 17,661 | 50,051
At 30 April 2025 | - | 101,247 | 242,103 | 49,816 | 49,891 | 443,057
Carrying amount
At 30 April 2025 | 487,285 | 1,476 | 89,666 | 6,047 | 52,984 | 637,458
At 30 April 2024 | 487,285 | 1,966 | 119,551 | 5,367 | 40,839 | 655,008

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 15,000 | 15,000

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 109,101 | 241,518
| 109,101 | 241,518

Signs & Safety Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 40,382 | 102,903
Trade creditors |  | 39,579 | 51,936
Taxation and social security |  | 251,827 | 235,316
Other creditors |  | 55,318 | 82,601
|  | 387,106 | 472,756

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 394,920 | 490,857

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 40,382 | 80,571
Hire purchase contracts | - | 22,332
| 40,382 | 102,903

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 394,920 | 436,778
Hire purchase contracts | - | 54,079
| 394,920 | 490,857

A Natwest loan of £435,301 (2024 - £475,682) is secured on Units 6 and 7.