REGISTERED NUMBER: 04347046 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th April 2025

for

UK Sign Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A R Ashworth

Mrs PDL Ashworth

C M Davidson

SECRETARY:

A R Ashworth

REGISTERED OFFICE:

British Legion Works

Bradford Road

Brighouse

HD6 1RY

REGISTERED NUMBER:

04347046 (England and Wales)

FIXED ASSETS

Intangible assets

4

15,000

18,750

Tangible assets

5

416,852

261,418

431,852

280,168

CURRENT ASSETS

Stocks

25,051

17,825

Debtors

6

62,129

59,099

Cash at bank

11,966

28,021

99,146

104,945

CREDITORS

Amounts falling due within one year

7

237,829

242,461

NET CURRENT LIABILITIES

(138,683

)

(137,516

)

TOTAL ASSETS LESS CURRENT LIABILITIES

293,169

142,652

CREDITORS

Amounts falling due after more than one year

8

(89,327

)

(75,039

)

PROVISIONS FOR LIABILITIES

(60,947

)

(26,704

)

NET ASSETS

142,895

40,909

CAPITAL AND RESERVES

Called up share capital

10

10

10

Revaluation reserve

114,844

-

Retained earnings

28,041

40,899

SHAREHOLDERS' FUNDS

142,895

40,909

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th April 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 4th November 2025 and were signed on its behalf by:

A R Ashworth - Director

C M Davidson - Director

1.	STATUTORY INFORMATION

UK Sign Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

Not Depreciated

Plant and machinery

-

15% on Reducing Balance and 15% Straight Line Basis

Fixtures and fittings

-

15% Straight Line Basis

Motor vehicles

-

20% on Reducing Balance

Computer equipment

-

20% Straight Line Basis

Freehold property is included at its current market value which is reviewed annually by the directors.

Stocks

Stocks have been valued at the lower of cost and estimated selling price less cost to sell, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

37,500

AMORTISATION

At 1st May 2024

18,750

Amortisation for year

3,750

At 30th April 2025

22,500

NET BOOK VALUE

At 30th April 2025

15,000

At 30th April 2024

18,750

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1st May 2024

154,606

232,186

386,792

Additions

17,269

26,775

44,044

Disposals

-

(14,500

)

(14,500

)

Revaluations

153,125

-

153,125

At 30th April 2025

325,000

244,461

569,461

DEPRECIATION

At 1st May 2024

-

125,374

125,374

Charge for year

-

40,652

40,652

Eliminated on disposal

-

(13,417

)

(13,417

)

At 30th April 2025

-

152,609

152,609

NET BOOK VALUE

At 30th April 2025

325,000

91,852

416,852

At 30th April 2024

154,606

106,812

261,418

Cost or valuation at 30th April 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

153,125

-

153,125

Cost

171,875

244,461

416,336

325,000

244,461

569,461

Freehold land and buildings were valued on an open market basis on 30th April 2025 by the directors .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

Additions

25,285

At 30th April 2025

25,285

DEPRECIATION

Charge for year

5,058

At 30th April 2025

5,058

NET BOOK VALUE

At 30th April 2025

20,227

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

61,471

56,281

Other debtors

658

2,818

62,129

59,099

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

17,197

17,197

Hire purchase contracts

4,346

-

Trade creditors

33,015

26,076

Taxation and social security

31,134

49,963

Other creditors

152,137

149,225

237,829

242,461

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

60,546

75,039

Hire purchase contracts

14,125

-

Other creditors

14,656

-

89,327

75,039

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years by instalments

30,086

34,583

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Hire purchase contracts

18,471

-

Bank loan

66,072

70,569

84,543

70,569

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

4

Ordinary A

£1

4

4

1

Ordinary B

£1

1

1

5

Ordinary C

£1

5

5

10

10