REGISTERED NUMBER: 05069072 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st July 2025

for

Assembly Direct Mail Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J T C Smith

Mr M Smith

SECRETARY:

Mr M Smith

REGISTERED OFFICE:

Unit 1 - 2 Hythe Quay

Colchester

Essex

CO2 8JB

REGISTERED NUMBER:

05069072 (England and Wales)

ACCOUNTANT:

Paul David Nurton

Chartered Certified Accountant

2 Pinns Cottage

Rodhuish

Exmoor

Minehead

Somerset

TA24 6QL

SOLICITORS:

Ellisons

Headgate Court

Head Street

Colchester

Essex

FIXED ASSETS

Tangible assets

4

39,263

17,361

Investments

5

33,268

33,268

72,531

50,629

CURRENT ASSETS

Stocks

6

5,390

5,796

Debtors

7

1,977,470

2,028,048

Cash at bank and in hand

186,812

218,145

2,169,672

2,251,989

CREDITORS

Amounts falling due within one year

8

447,972

547,587

NET CURRENT ASSETS

1,721,700

1,704,402

TOTAL ASSETS LESS CURRENT LIABILITIES

1,794,231

1,755,031

PROVISIONS FOR LIABILITIES

10

8,638

4,340

NET ASSETS

1,785,593

1,750,691

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

1,785,493

1,750,591

SHAREHOLDERS' FUNDS

1,785,593

1,750,691

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 9th December 2025 and were signed on its behalf by:

Mr M Smith - Director

Mr J T C Smith - Director

1.	STATUTORY INFORMATION

Assembly Direct Mail 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.

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.

Turnover

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

Tangible fixed assets

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

Improvements to property

-

25% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

Revenue recognition

The treatment of work in progress has resulted, where applicable, in an uplift in both sales and trade debtors in order to reflect un-invoiced work in progress at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st August 2024

87,298

421,633

47,619

Additions

-

49,319

-

At 31st July 2025

87,298

470,952

47,619

DEPRECIATION

At 1st August 2024

87,298

421,293

31,827

Charge for year

-

26,117

4,094

At 31st July 2025

87,298

447,410

35,921

NET BOOK VALUE

At 31st July 2025

-

23,542

11,698

At 31st July 2024

-

340

15,792

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st August 2024

-

56,494

613,044

Additions

3,000

6,000

58,319

At 31st July 2025

3,000

62,494

671,363

DEPRECIATION

At 1st August 2024

-

55,265

595,683

Charge for year

750

5,456

36,417

At 31st July 2025

750

60,721

632,100

NET BOOK VALUE

At 31st July 2025

2,250

1,773

39,263

At 31st July 2024

-

1,229

17,361

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

Plant and

machinery

£

COST

At 1st August 2024

and 31st July 2025

94,500

DEPRECIATION

At 1st August 2024

and 31st July 2025

94,500

NET BOOK VALUE

At 31st July 2025

-

At 31st July 2024

-

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Artwork investment

33,268

33,268

6.

STOCKS

2025

2024

£

£

Raw materials

5,390

5,796

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

176,846

268,551

Amounts owed by associates

1,521,755

1,443,705

Other debtors

224,290

261,213

1,922,891

1,973,469

Amounts falling due after more than one year:

Other debtors

54,579

54,579

Aggregate amounts

1,977,470

2,028,048

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

103,958

170,080

Taxation and social security

112,946

163,114

Other creditors

231,068

214,393

447,972

547,587

9.	SECURED DEBTS

Liabilities in respect of assets acquired under hire purchase and finance lease arrangements are secured on the specific assets subject to the agreements.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

8,638

4,340

Deferred

tax

£

Balance at 1st August 2024

4,340

Accelerated capital allowances

4,298

Balance at 31st July 2025

8,638

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1st August 2024

1,750,591

Profit for the year

177,204

Dividends

(142,302

)

At 31st July 2025

1,785,493

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st July 2025 and 31st July 2024:

2025

2024

£

£

Mr J T C Smith

Balance outstanding at start of year

204,244

104,244

Amounts advanced

-

100,000

Amounts repaid

(58,210

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

146,034

204,244

Mr M Smith

Balance outstanding at start of year

35,852

35,852

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

35,852

35,852

Mr J T C Smith made repayments of £40,000 on the 28th October 2024 and £18,210 on the 11th November 2024 against his loan account with the company. The overall balances owing to the company by Mr J T C Smith and Mr M Smith at the balance sheet date were £146,034 and £35,852 respectively. Similarly, the balances at the date the accounts were approved on the 2nd December 2025 were £146,034 and £35,852 respectively.

14.	RELATED PARTY DISCLOSURES

During the year, total dividends of £142,302 were paid to the directors .

15.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the directors of the company.