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Registration number: 05710936

Total Signs And Graphics Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

Total Signs And Graphics Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 9

Total Signs And Graphics Limited

(Registration number: 05710936)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 22,014 | 76,746
Current assets |  |  |
Stocks | 5 | 15,000 | 18,000
Debtors | 6 | 545,880 | 538,706
Cash at bank and in hand |  | 105,345 | 53,308
|  | 666,225 | 610,014
Creditors: Amounts falling due within one year | 7 | (181,790) | (151,853)
Net current assets |  | 484,435 | 458,161
Total assets less current liabilities |  | 506,449 | 534,907
Creditors: Amounts falling due after more than one year | 7 | - | (27,410)
Provisions for liabilities |  | (3,692) | (7,427)
Net assets |  | 502,757 | 500,070
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 502,657 | 499,970
Shareholders' funds |  | 502,757 | 500,070

For the financial year ending 31 May 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 9 October 2025 and signed on its behalf by:

Total Signs And Graphics Limited

(Registration number: 05710936)
Balance Sheet as at 31 May 2025

......................................... J K Cody Director
......................................... D Lee Company secretary and director

Total Signs And Graphics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 7
Acorn Business Park
Birchin Way
Grimsby
DN31 2SG

These financial statements were authorised for issue by the Board on 9 October 2025.

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.
The financial statements only relate to Total Signs and Graphics Limited

The financial statements are presented in sterling and rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis. Specifically in connection with the current economic climate, the directors have considered the impact on the business and they are satisfied that the company has sufficient financial headroom to continue trading for at least the next twelve months. For this reason the financial statements have been prepared on a going concern basis.

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/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Revenue grants are recognised when the amount of the grant can be reliably measured
Capital grants are recognised as a deferred income liability and recognised in the profit and loss account on a straight line basis over the useful life of the corresponding fixed asset.

Total Signs And Graphics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position 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.

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
Sign Production Equipment | 7/20% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 20/33% Straight Line
Leasehold Improvements | 10% Straight Line

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Total Signs And Graphics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
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.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

Total Signs And Graphics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 13 (2024 - 13).

Total Signs And Graphics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 June 2024 | 24,441 | 32,991 | 50,693 | 395,053 | 503,178
Disposals | - | - | - | (284,670) | (284,670)
At 31 May 2025 | 24,441 | 32,991 | 50,693 | 110,383 | 218,508
Depreciation
At 1 June 2024 | 15,429 | 30,803 | 32,967 | 347,233 | 426,432
Charge for the year | 1,769 | 955 | 4,432 | 41,882 | 49,038
Eliminated on disposal | - | - | - | (278,976) | (278,976)
At 31 May 2025 | 17,198 | 31,758 | 37,399 | 110,139 | 196,494
Carrying amount
At 31 May 2025 | 7,243 | 1,233 | 13,294 | 244 | 22,014
At 31 May 2024 | 9,012 | 2,188 | 17,726 | 47,820 | 76,746

Included within the net book value of land and buildings above is £7,243 (2024 - £9,012) in respect of freehold land and buildings.

Total Signs And Graphics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

5 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 15,000 | 18,000

6 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 67,418 | 116,278
Amounts owed by related parties | 10 | 463,296 | 407,085
Prepayments |  | 15,166 | 15,343
|  | 545,880 | 538,706

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | - | 7,622
Trade creditors |  | 25,968 | 25,610
Taxation and social security |  | 109,946 | 100,097
Accruals and deferred income |  | 38,299 | 13,313
Other creditors |  | 7,577 | 5,211
|  | 181,790 | 151,853

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Deferred income | - | 27,410

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £nil (2024 - £7,622).

8 | Share capital

Allotted, called up and fully paid shares

Total Signs And Graphics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 51 | 51 | 51 | 51
Ordinary B of £1 each | 49 | 49 | 49 | 49
| 100 | 100 | 100 | 100

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | - | 7,622

10 | Related party transactions

Summary of transactions with parent

The parent company is Total Signs and Graphics (Holdings) Limited whose registered office is Unit 7 Acorn Business Park, Birchin Way, Grimsby, DN31 2SG.
Dividends of £130,000 were paid to the parent company during the year (2024 : £100,000)