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Company No: 01377670 (England and Wales)

# GRAPHIC ARTS SUPPLIES BOURNE END LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH THE REGISTRAR

GRAPHIC ARTS SUPPLIES BOURNE END LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

Contents

GRAPHIC ARTS SUPPLIES BOURNE END LTD

## BALANCE SHEET

AS AT 31 AUGUST 2025
GRAPHIC ARTS SUPPLIES BOURNE END LTD

## BALANCE SHEET (continued)

AS AT 31 AUGUST 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 46,775 |  | 53,596
|  | 46,775 |  | 53,596
Current assets |  |  |  |
Stocks | 5 | 37,123 |  | 42,631
Debtors | 6 | 420,976 |  | 423,155
Cash at bank and in hand | 7 | 414,645 |  | 427,301
|  | 872,744 |  | 893,087
Creditors: amounts falling due within one year | 8 | ( 230,506) |  | ( 268,841)
Net current assets |  | 642,238 |  | 624,246
Total assets less current liabilities |  | 689,013 |  | 677,842
Net assets |  | 689,013 |  | 677,842
Capital and reserves |  |  |  |
Called-up share capital | 10 | 900 |  | 900
Capital redemption reserve |  | 100 |  | 100
Profit and loss account |  | 688,013 |  | 676,842
Total shareholders' funds |  | 689,013 |  | 677,842

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Graphic Arts Supplies Bourne End Ltd (registered number: 01377670) were approved and authorised for issue by the Board of Directors on 16 February 2026. They were signed on its behalf by:

LWJ Murphy Director |

GRAPHIC ARTS SUPPLIES BOURNE END LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
GRAPHIC ARTS SUPPLIES BOURNE END LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Graphic Arts Supplies Bourne End Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Graphic Arts Hse, Wakeman Rd, Bourne End, Bucks, SL8 5SX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

#### 2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 8 |  | 8

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 September 2024 | 97,701 |  | 69,225 |  | 554 |  | 167,480
At 31 August 2025 | 97,701 |  | 69,225 |  | 554 |  | 167,480
Accumulated depreciation |  |  |  |  |  |  |
At 01 September 2024 | 97,214 |  | 16,171 |  | 499 |  | 113,884
Charge for the financial year | 122 |  | 6,685 |  | 14 |  | 6,821
At 31 August 2025 | 97,336 |  | 22,856 |  | 513 |  | 120,705
Net book value |  |  |  |  |  |  |
At 31 August 2025 | 365 |  | 46,369 |  | 41 |  | 46,775
At 31 August 2024 | 487 |  | 53,054 |  | 55 |  | 53,596

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Work in progress | 37,123 |  | 42,631

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 415,368 |  | 417,765
Other debtors | 5,608 |  | 5,390
| 420,976 |  | 423,155

#### 7. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 414,645 |  | 427,301

#### 8. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 109,928 |  | 111,366
Taxation and social security | 102,383 |  | 122,950
Other creditors | 18,195 |  | 34,525
| 230,506 |  | 268,841

#### 9. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 13,399) |  | ( 9,475)
Credited/(charged) to the Profit and Loss Account | 1,705 |  | ( 3,924)
At the end of financial year | ( 11,694) |  | ( 13,399)

#### 10. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
510 Ordinary A shares of £ 1.00 each | 510 |  | 510
90 Ordinary B shares of £ 1.00 each | 90 |  | 90
300 Ordinary C shares of £ 1.00 each | 300 |  | 300
| 900 |  | 900

#### 11. Related party transactions

Transactions with the entity's directors

Dividends of £112,296 were paid out to directors during the year.