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Registered number: 03623584
Design to Print UK Ltd
Financial Statements
For The Year Ended 31 March 2025
Design to Print UK Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—9

Page 1
Design to Print UK Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03623584

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 124,132 |  | 253,953
|  |  | 124,132 |  | 253,953
CURRENT ASSETS
Stocks | 6 | 38,000 |  | 30,000 |
Debtors | 7 | 246,181 |  | 53,671 |
Cash at bank and in hand |  | 42,662 |  | 25,171 |
|  | 326,843 |  | 108,842 |
Creditors: Amounts Falling Due Within One Year | 8 | (312,560 ) |  | (283,189 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,283 |  | (174,347 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 138,415 |  | 79,606
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (82,470 ) |  | (26,064 )
NET ASSETS |  |  | 55,945 |  | 53,542
CAPITAL AND RESERVES
Called up share capital | 11 |  | 210 |  | 210
Profit and Loss Account |  |  | 55,735 |  | 53,332
SHAREHOLDERS' FUNDS |  |  | 55,945 |  | 53,542

Page 1
Page 2
Design to Print UK Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr R A Dewhurst Director | Mr M G Payne Director
4 December 2025

The notes on pages 3 to 9 form part of these financial statements.
Page 2
Page 3
Design to Print UK Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Design to Print UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03623584 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
The company's principal activity continues to be that of design and printing.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not depreciated
Leasehold | 20% straight line basis
Plant & Machinery | 25% reducing balance method
Motor Vehicles | 25% reducing balance method
Fixtures & Fittings | 25% reducing balance method
Computer Equipment | 25% reducing balance method

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Design to Print UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Cash and Cash Equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.8. Financial Instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Impairment of financial assets
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
...CONTINUED
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Design to Print UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Financial Instruments - continued
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Basic financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
2.9. Interest Receivable
Interest income is recognised in profit or loss using the effective interest method.
2.10. Interest Payable
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.11. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.12. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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Design to Print UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.13. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2.14. Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.15. Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Design to Print UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 50,000
As at 31 March 2025 | 50,000
Amortisation
As at 1 April 2024 | 50,000
As at 31 March 2025 | 50,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 174,100 | 372,039 | 546,139
Additions | - | 95,159 | 95,159
Disposals | (173,099 ) | (95,741 ) | (268,840 )
As at 31 March 2025 | 1,001 | 371,457 | 372,458
Depreciation
As at 1 April 2024 | 1,001 | 291,185 | 292,186
Provided during the period | - | 32,092 | 32,092
Disposals | - | (75,952 ) | (75,952 )
As at 31 March 2025 | 1,001 | 247,325 | 248,326
Net Book Value
As at 31 March 2025 | - | 124,132 | 124,132
As at 1 April 2024 | 173,099 | 80,854 | 253,953

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 38,000 |  | 30,000

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Design to Print UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 72,459 |  | 15,409
Other debtors | 56,590 |  | 38,262
| 129,049 |  | 53,671
Due after more than one year
Other debtors | 117,132 |  | -
| 246,181 |  | 53,671

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 27,180 |  | 34,716
Trade creditors | 81,789 |  | 52,553
Bank loans and overdrafts | 29,205 |  | 25,344
Other creditors | 60,875 |  | 72,727
Taxation and social security | 113,511 |  | 97,849
| 312,560 |  | 283,189

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 78,691 |  | 11,872
Bank loans | 3,779 |  | 14,192
| 82,470 |  | 26,064

10. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 10,165 |  | 9,917

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 3,779 |  | 14,192

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Design to Print UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 210 |  | 210

12. Financial Instruments
The company has the following financial instruments:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Financial assets
Financial assets measured at fair value through profit and loss | 158,671 |  | 53,008

Financial liabilities
Financial liabilities measured at fair value through profit and loss | 401,873 |  | 3,069,670

13. Pension Commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,090 (2024 - £1,007). Contributions totalling £294 (2024 - £187) were payable to the fund at the balance sheet date and are included in creditors.
14. Directors Advances, Credits and Guarantees
Included in other creditors due within one year are loans from the directors, Mr R Dewhurst amounting to £(630) (2024 - £(1,517)) and Mr M Payne amounting to £(167) (2024 - £(1,850)).
15. Related Party Disclosures
The directors, Mr R A Dewhurst and Mr M G Payne own the building in which the business operates. During the
year Design to Print UK Ltd paid rent to the directors amounting to £NIL (2024 - £20,400), on an arm's length
basis.
The shareholders, Mr R A Dewhurst, Mrs H J Dewhurst, Mr M G Payne and Mrs C J Payne are partners in DP Partnership. During the year Design to Print UK Ltd paid rent to DP Partnership amounting to £52,400 (2024 - £NIL), on an arm's length basis.
Included in consultancy costs are payments to the directors' sons amounting to £3,625 (2024 - £NIL), on an arm's length basis.
16. Controlling Parties
The Company was controlled throughout the current and previous period by its directors, Mr R A Dewhurst and Mr M G Payne and company secretary Mrs H J Dewhurst, by virtue if the fact that between them they control all of the Company's ordinary issued voting share capital.
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