REGISTERED NUMBER: 08273487 (England and Wales)

FORMAT GRAPHICS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr David Ogle

REGISTERED OFFICE:

Sovereign House

15 Towcester Road

Old Stratford

Milton Keynes

MK19 6AN

REGISTERED NUMBER:

08273487 (England and Wales)

ACCOUNTANTS:

Thompson Balch Limited

Chartered Accountants

Sovereign House

15 Towcester Road

Old Stratford

Milton Keynes

MK19 6AN

FIXED ASSETS

Tangible assets

4

282,121

148,839

CURRENT ASSETS

Stocks

62,000

54,761

Debtors

5

1,055,781

999,901

Cash at bank and in hand

418,015

394,558

1,535,796

1,449,220

CREDITORS

Amounts falling due within one year

6

231,080

191,030

NET CURRENT ASSETS

1,304,716

1,258,190

TOTAL ASSETS LESS CURRENT LIABILITIES

1,586,837

1,407,029

CREDITORS

Amounts falling due after more than one year

7

(127,943

)

(7,560

)

PROVISIONS FOR LIABILITIES

(60,512

)

(24,992

)

NET ASSETS

1,398,382

1,374,477

CAPITAL AND RESERVES

Called up, fully paid share

capital

2

2

Retained earnings

1,398,380

1,374,475

SHAREHOLDERS' FUNDS

1,398,382

1,374,477

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 January 2026 and were signed by:

Mr David Ogle - Director

1.	STATUTORY INFORMATION

Format Graphics 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

1,222,116

88,545

65,889

40,475

1,417,025

Additions

256,350

-

-

-

256,350

At 30 September 2025

1,478,466

88,545

65,889

40,475

1,673,375

DEPRECIATION

At 1 October 2024

1,100,769

77,597

54,619

35,201

1,268,186

Charge for year

115,976

2,740

2,818

1,534

123,068

At 30 September 2025

1,216,745

80,337

57,437

36,735

1,391,254

NET BOOK VALUE

At 30 September 2025

261,721

8,208

8,452

3,740

282,121

At 30 September 2024

121,347

10,948

11,270

5,274

148,839

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

Plant and

machinery

£

COST

At 1 October 2024

131,000

Additions

250,000

At 30 September 2025

381,000

DEPRECIATION

At 1 October 2024

98,250

Charge for year

95,250

At 30 September 2025

193,500

NET BOOK VALUE

At 30 September 2025

187,500

At 30 September 2024

32,750

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

252,919

196,142

Other debtors

802,862

803,759

1,055,781

999,901

Included within other debtors is a loan of £778,530 (£763,530 2024) to David Ogle Property Ltd a company under control of the director, Mr D Ogle. This loan is interest free and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,884

10,648

Hire purchase contracts

32,893

8,733

Trade creditors

121,858

69,739

Taxation and social security

60,705

88,597

Other creditors

7,740

13,313

231,080

191,030

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,560

Hire purchase contracts

127,943

-

127,943

7,560

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

160,836

8,733

The company has an outstanding charge created on 15th November 2017, as a personal guarantee for the director, in favour of National Westminister Bank PLC.