REGISTERED NUMBER: 06987743 (England and Wales)

E & M PRINT SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2024 TO 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

G Davies

Mrs G N Davies

REGISTERED OFFICE:

14 Redwood Gardens

Totton

Southampton

Hampshire

SO40 8SY

REGISTERED NUMBER:

06987743 (England and Wales)

ACCOUNTANTS:

Hopper Williams & Bell Limited

Chartered Accountants

Highland House

Mayflower Close

Chandler's Ford

Eastleigh

Hampshire

SO53 4AR

FIXED ASSETS

Tangible assets

4

129,919

93,718

CURRENT ASSETS

Debtors

5

84,371

69,094

Cash at bank

26,730

17,138

111,101

86,232

CREDITORS

Amounts falling due within one year

6

(114,855

)

(90,651

)

NET CURRENT LIABILITIES

(3,754

)

(4,419

)

TOTAL ASSETS LESS CURRENT LIABILITIES

126,165

89,299

CREDITORS

Amounts falling due after more than one year

7

(46,251

)

(39,391

)

PROVISIONS FOR LIABILITIES

(24,255

)

(14,177

)

NET ASSETS

55,659

35,731

CAPITAL AND RESERVES

Called up share capital

287

287

Retained earnings

55,372

35,444

SHAREHOLDERS' FUNDS

55,659

35,731

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

G Davies - Director

1.	STATUTORY INFORMATION

E & M Print Services 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value.

The principal accounting policies adopted are set out below.

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.

Improvements to property

-

Straight line over 10 years

Plant and machinery

-

25% Reducing balance

Fixtures and fittings

-

25% Reducing balance

Motor vehicles

-

25% Reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

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.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

Plant and

and

to property

machinery

fittings

£

£

£

COST

At 1 February 2024

45,042

2,004

617

Additions

-

-

-

At 31 March 2025

45,042

2,004

617

DEPRECIATION

At 1 February 2024

4,776

921

482

Charge for period

4,505

271

33

At 31 March 2025

9,281

1,192

515

NET BOOK VALUE

At 31 March 2025

35,761

812

102

At 31 January 2024

40,266

1,083

135

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2024

78,412

2,762

128,837

Additions

55,854

833

56,687

At 31 March 2025

134,266

3,595

185,524

DEPRECIATION

At 1 February 2024

26,200

2,740

35,119

Charge for period

15,380

297

20,486

At 31 March 2025

41,580

3,037

55,605

NET BOOK VALUE

At 31 March 2025

92,686

558

129,919

At 31 January 2024

52,212

22

93,718

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

58,541

62,531

Other debtors

25,830

6,563

84,371

69,094

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

33,441

16,264

Taxation and social security

47,247

41,940

Other creditors

24,167

22,447

114,855

90,651

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,833

22,500

Other creditors

35,418

16,891

46,251

39,391

8.	LEASING AGREEMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £5,400 (2024: £Nil).