Company registration number 03334270 (England and Wales)
ADVANCED LABELLING SYSTEMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ADVANCED LABELLING SYSTEMS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
ADVANCED LABELLING SYSTEMS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
54,803
75,047
Current assets
Stocks
636,940
437,894
Debtors
6
376,378
402,476
Cash at bank and in hand
178,551
337,907
1,191,869
1,178,277
Creditors: amounts falling due within one year
7
(902,240)
(942,450)
Net current assets
289,629
235,827
Net assets
344,432
310,874
Capital and reserves
Called up share capital
196,077
196,077
Share premium account
260,776
260,776
Profit and loss reserves
(112,421)
(145,979)
Total equity
344,432
310,874

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 20 January 2026 and are signed on its behalf by:
P A Donaldson
I V Turner
Director
Director
Company registration number 03334270 (England and Wales)
ADVANCED LABELLING SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Advanced Labelling Systems Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit B Bandet Way, Thame Industrial Estate, Thame, Oxfordshire, OX9 3SJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard 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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Trade Mark
20% straight line
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% straight line
Plant and machinery
8% to 10% straight line
Computer and office equipment
20% or 33% straight line
Motor vehicles
20% straight line
ADVANCED LABELLING SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. 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.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materia ls. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

1.7
Equity instruments

Equity instruments issued by the company are recorded at 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.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss accounts as they become payable in accordance with the rules of the scheme.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

ADVANCED LABELLING SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
18
17
4
Intangible fixed assets
Trade Mark
£
Cost
At 1 January 2025 and 31 December 2025
766
Amortisation and impairment
At 1 January 2025 and 31 December 2025
766
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
ADVANCED LABELLING SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
5
Tangible fixed assets
Leasehold improvements
Plant and machinery
Computer and office equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
7,412
257,759
91,588
26,000
382,759
Disposals
-
0
(32,610)
(54,950)
-
0
(87,560)
At 31 December 2025
7,412
225,149
36,638
26,000
295,199
Depreciation and impairment
At 1 January 2025
4,803
209,154
91,588
2,167
307,712
Depreciation charged in the year
925
14,119
-
0
5,200
20,244
Eliminated in respect of disposals
-
0
(32,610)
(54,950)
-
0
(87,560)
At 31 December 2025
5,728
190,663
36,638
7,367
240,396
Carrying amount
At 31 December 2025
1,684
34,486
-
0
18,633
54,803
At 31 December 2024
2,609
48,605
-
0
23,833
75,047
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
248,010
306,971
Other debtors
11,107
3,475
Prepayments and accrued income
117,261
92,030
376,378
402,476
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
592,188
602,271
Taxation and social security
25,184
45,184
Invoices sent in advance
271,871
223,995
Accruals and deferred income
12,997
71,000
902,240
942,450
8
Operating lease commitments
As lessee

ADVANCED LABELLING SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Operating lease commitments
(Continued)
- 6 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
201,656
271,508
2025-12-31 2025-01-01 false false false 20 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Barsch P A Donaldson M Koel I V Turner 03334270 2025-01-01 2025-12-31 03334270 2025-12-31 03334270 2024-12-31 03334270 core:LeaseholdImprovements 2025-12-31 03334270 core:PlantMachinery 2025-12-31 03334270 core:ComputerEquipment 2025-12-31 03334270 core:MotorVehicles 2025-12-31 03334270 core:LeaseholdImprovements 2024-12-31 03334270 core:PlantMachinery 2024-12-31 03334270 core:ComputerEquipment 2024-12-31 03334270 core:MotorVehicles 2024-12-31 03334270 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03334270 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03334270 core:CurrentFinancialInstruments 2025-12-31 03334270 core:CurrentFinancialInstruments 2024-12-31 03334270 core:ShareCapital 2025-12-31 03334270 core:ShareCapital 2024-12-31 03334270 core:SharePremium 2025-12-31 03334270 core:SharePremium 2024-12-31 03334270 core:RetainedEarningsAccumulatedLosses 2025-12-31 03334270 core:RetainedEarningsAccumulatedLosses 2024-12-31 03334270 bus:Director2 2025-01-01 2025-12-31 03334270 bus:Director4 2025-01-01 2025-12-31 03334270 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 03334270 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 03334270 core:LeaseholdImprovements 2025-01-01 2025-12-31 03334270 core:PlantMachinery 2025-01-01 2025-12-31 03334270 core:ComputerEquipment 2025-01-01 2025-12-31 03334270 core:MotorVehicles 2025-01-01 2025-12-31 03334270 2024-01-01 2024-12-31 03334270 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 03334270 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 03334270 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 03334270 core:LeaseholdImprovements 2024-12-31 03334270 core:PlantMachinery 2024-12-31 03334270 core:ComputerEquipment 2024-12-31 03334270 core:MotorVehicles 2024-12-31 03334270 2024-12-31 03334270 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03334270 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03334270 bus:FRS102 2025-01-01 2025-12-31 03334270 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03334270 bus:Director1 2025-01-01 2025-12-31 03334270 bus:Director3 2025-01-01 2025-12-31 03334270 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP