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REGISTERED NUMBER: 07861358 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2025 |

| for |

| Print Clever Ltd |

| Print Clever Ltd (Registered number: 07861358) |

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Print Clever Ltd |

Company Information

for the Year Ended 28 February 2025

| DIRECTORS: | R J Acres

| T Acres

| K J Pollock

| Mrs L Acres

| L W Acres

| REGISTERED OFFICE: | Unit 109

| Cheney Manor Industrial Estate

| Swindon

| SN2 2DS

| REGISTERED NUMBER: | 07861358 (England and Wales)

| Print Clever Ltd (Registered number: 07861358) |

Balance Sheet

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 13,503 |  | - |  |

Tangible assets | 5 | 608,829 |  | 448,021 |  |

Investments | 6 | 352,721 |  | 354,462 |  |

975,053 |  | 802,483 |  |

CURRENT ASSETS

Stocks | 295,232 |  | 180,492 |  |

Debtors | 7 | 481,613 |  | 410,379 |  |

Cash at bank and in hand | 51,283 |  | 172,173 |  |

828,128 |  | 763,044 |  |

CREDITORS

Amounts falling due within one year | 8 | 939,042 |  | 697,931 |  |

NET CURRENT (LIABILITIES)/ASSETS | (110,914 | ) | 65,113 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 864,139 |  | 867,596 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (294,488 | ) | (362,261 | ) |

ACCRUALS AND DEFERRED INCOME | (169,216 | ) | (117,717 | ) |

NET ASSETS | 400,435 |  | 387,618 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Share premium | 20,942 |  | 20,942 |  |

Revaluation reserve | 10 | 337,293 |  | 337,293 |  |

Retained earnings | 42,000 |  | 29,183 |  |

400,435 |  | 387,618 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

| Print Clever Ltd (Registered number: 07861358) |

Balance Sheet - continued

28 February 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

R J Acres - Director

L W Acres - Director

| Print Clever Ltd (Registered number: 07861358) |

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Print Clever 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 as modified by the revaluation of certain assets.

| Revenue recognition

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

| Sale of goods and services

| Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customer in advance of services provided the amounts are recorded as deferred income and included as part of creditors due within one year.

| 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.

| Computer software is being amortised evenly over its estimated useful life of three years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

| life.

| Improvements to property - straight line over 10 years

| Plant and machinery - straight line over 5 and 10 years

| Fixtures and fittings - straight line over 10 years

| Computer equipment - straight line over 3 years

| Investments in subsidiaries

| Investment in subsidiary/associate company for which fair value can be measured reliably without undue cost or effort on an ongoing basis are measured at fair value annually. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period.

| Stocks

| Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Stock is recognised as an expense in the period in which the related revenue is recognised.

| At the end of each reporting period stock is assessed for impairment. If an item of stock is impaired, the

| identified stock is reduced to its selling price less costs to complete and sell and an impairment is recognised in the profit and loss account. Where a reversal of the impairment is recognised the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

| 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.

| Print Clever Ltd (Registered number: 07861358) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

2. | ACCOUNTING POLICIES - continued

| 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 plan for its employees. A defined contribution plan is a pension

| plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The obligations are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 59 (2024 - 47 ) .

4. | INTANGIBLE FIXED ASSETS

| Computer

| software

£ |

| COST

| At 1 March 2024 | 23,369 |  |

| Additions | 15,032 |  |

| At 28 February 2025 | 38,401 |  |

| AMORTISATION

| At 1 March 2024 | 23,369 |  |

| Amortisation for year | 1,529 |  |

| At 28 February 2025 | 24,898 |  |

| NET BOOK VALUE

| At 28 February 2025 | 13,503 |  |

| At 29 February 2024 | - |  |

| Print Clever Ltd (Registered number: 07861358) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 March 2024 | 21,876 |  | 702,764 |  | 30,689 |  | 41,128 |  | 796,457 |  |

| Additions | 15,783 |  | 168,982 |  | 90,888 |  | 2,525 |  | 278,178 |  |

| At 28 February 2025 | 37,659 |  | 871,746 |  | 121,577 |  | 43,653 |  | 1,074,635 |  |

| DEPRECIATION

| At 1 March 2024 | 8,041 |  | 305,697 |  | 3,069 |  | 31,629 |  | 348,436 |  |

| Charge for year | 3,444 |  | 97,270 |  | 11,157 |  | 5,499 |  | 117,370 |  |

| At 28 February 2025 | 11,485 |  | 402,967 |  | 14,226 |  | 37,128 |  | 465,806 |  |

| NET BOOK VALUE

| At 28 February 2025 | 26,174 |  | 468,779 |  | 107,351 |  | 6,525 |  | 608,829 |  |

| At 29 February 2024 | 13,835 |  | 397,067 |  | 27,620 |  | 9,499 |  | 448,021 |  |

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

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 March 2024 | 245,870 |  | - |  | 245,870 |  |

| Additions | 59,750 |  | 85,021 |  | 144,771 |  |

| Reclassification/transfer | 94,790 |  | - |  | 94,790 |  |

| At 28 February 2025 | 400,410 |  | 85,021 |  | 485,431 |  |

| DEPRECIATION

| At 1 March 2024 | 37,116 |  | - |  | 37,116 |  |

| Charge for year | 38,756 |  | 7,794 |  | 46,550 |  |

| Reclassification/transfer | 9,479 |  | - |  | 9,479 |  |

| At 28 February 2025 | 85,351 |  | 7,794 |  | 93,145 |  |

| NET BOOK VALUE

| At 28 February 2025 | 315,059 |  | 77,227 |  | 392,286 |  |

| At 29 February 2024 | 208,754 |  | - |  | 208,754 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 March 2024 | 354,462 |  |

| Disposals | (1,741 | ) |

| At 28 February 2025 | 352,721 |  |

| NET BOOK VALUE

| At 28 February 2025 | 352,721 |  |

| At 29 February 2024 | 354,462 |  |

| Print Clever Ltd (Registered number: 07861358) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

6. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 28 February 2025 is represented by:

| Shares in

| group

| undertakings

£ |

| Valuation in 2023 | 196,637 |  |

| Valuation in 2024 | 140,656 |  |

| Valuation in 2025 | (1,741 | ) |

| Cost | 17,169 |  |

352,721 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 213,225 |  | 300,503 |  |

| Other debtors | 38,656 |  | 26,967 |  |

| Directors' current accounts | 73,354 |  | 76,008 |  |

| VAT | 29,178 |  | - |  |

| Prepayments and accrued income | 127,200 |  | 6,901 |  |

481,613 |  | 410,379 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 292,502 |  | 219,880 |  |

| Hire purchase contracts | 105,020 |  | 69,981 |  |

| Trade creditors | 411,435 |  | 278,422 |  |

| Tax | - |  | 11,052 |  |

| Social security and other taxes | 84,102 |  | 11,317 |  |

| VAT | - |  | 55,413 |  |

| Pension fund | 1,093 |  | 984 |  |

| Net Wages due | 44,881 |  | 50,882 |  |

| Directors' current accounts | 9 |  | - |  |

939,042 |  | 697,931 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 56,451 |  | 77,869 |  |

| Bank loans - 2-5 years | 1,299 |  | 56,268 |  |

| Hire purchase contracts | 236,738 |  | 228,124 |  |

294,488 |  | 362,261 |  |

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 March 2024

| and 28 February 2025 | 337,293 |  |

| Print Clever Ltd (Registered number: 07861358) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

2025 | 2024 |

£ | £ |

| R J Acres

| Balance outstanding at start of year | 42,428 |  | 50,939 |  |

| Amounts advanced | 118,220 |  | 83,680 |  |

| Amounts repaid | (117,988 | ) | (92,191 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 42,660 |  | 42,428 |  |

| T Acres

| Balance outstanding at start of year | 33,579 |  | 40,957 |  |

| Amounts advanced | 102,114 |  | 94,922 |  |

| Amounts repaid | (105,000 | ) | (102,300 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 30,693 |  | 33,579 |  |

| K J Pollock

| Balance outstanding at start of year | - |  | 3,452 |  |

| Amounts advanced | 18,119 |  | 11,790 |  |

| Amounts repaid | (18,128 | ) | (15,242 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (9 | ) | - |  |