UNIQUE SIGNS & GRAPHICS LTD


Directors	BALDWIN, Kevin John
	BALDWIN, Tracy
	DYBALL, Danielle Jade
	DYBALL, Paul Edward


Company Secretary	DYBALL, Paul Edward


Registered Address	Honeysuckle Cottage Olley Road
	West Runton
	Cromer
	NR27 9QN


Registered Number	06126885 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,057		13,987
			11,057		13,987
Current assets
Stocks	4	4,704		4,779
Debtors		23,227		18,353
Cash at bank and on hand		35,198		17,475
		63,129		40,607
Creditors amounts falling due within one year	5	(45,100)		(36,534)
Net current assets (liabilities)			18,029		4,073
Total assets less current liabilities			29,086		18,060
Creditors amounts falling due after one year	6		(5,733)		(14,333)
Provisions for liabilities	7		(2,211)		(2,657)
Net assets			21,142		1,070
Capital and reserves
Called up share capital			100		100
Profit and loss account			21,042		970
Shareholders' funds			21,142		1,070

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

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

DYBALL, Paul Edward
Director
Registered Company No. 06126885

UNIQUE SIGNS & GRAPHICS LTD

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	33
	Vehicles	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 March 24	38,147	21,150	5,338	64,635
Additions	800	-	-	800
At 28 February 25	38,947	21,150	5,338	65,435
Depreciation and impairment
At 01 March 24	31,253	14,459	4,936	50,648
Charge for year	1,923	1,674	133	3,730
At 28 February 25	33,176	16,133	5,069	54,378
Net book value
At 28 February 25	5,771	5,017	269	11,057
At 29 February 24	6,894	6,691	402	13,987

4.	Stocks

	2025	2024
	£	£
Other stocks	4,704	4,779
Total	4,704	4,779

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,626	4,052
Bank borrowings and overdrafts	8,600	8,600
Amounts owed to related parties	6,839	9,943
Taxation and social security	23,918	13,833
Other creditors	117	106
Total	45,100	36,534


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,733	14,333
Total	5,733	14,333

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,211	2,657
Total	2,211	2,657