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REGISTERED NUMBER: SC275770 (Scotland)

Financial Statements For The Year Ended 31 October 2024

for

Aroprint Limited

| Aroprint Limited (Registered number: SC275770) |

Contents of the Financial Statements

For The Year Ended 31 October 2024

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Aroprint Limited |

Company Information

For The Year Ended 31 October 2024

| DIRECTOR: | A Oliver

| REGISTERED OFFICE: | Lower Ground Floor,

| 5 Eagle Street

| Glasgow

| G4 9XA

| REGISTERED NUMBER: | SC275770 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Aroprint Limited (Registered number: SC275770) |

Abridged Statement of Financial Position

31 October 2024

2024 | 2023 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | 2,500 |  |

Tangible assets | 5 | 23,594 |  | 27,757 |  |

23,594 |  | 30,257 |  |

CURRENT ASSETS

Stocks | 20,100 |  | 14,700 |  |

Debtors | 91,263 |  | 104,577 |  |

Cash at bank | - |  | 1,490 |  |

111,363 |  | 120,767 |  |

CREDITORS

Amounts falling due within one year | 154,280 |  | 137,956 |  |

NET CURRENT LIABILITIES | (42,917 | ) | (17,189 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (19,323 | ) | 13,068 |  |

CREDITORS

Amounts falling due after more than one year | 4,639 |  | 11,723 |  |

NET (LIABILITIES)/ASSETS | (23,962 | ) | 1,345 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | (24,962 | ) | 345 |  |

(23,962 | ) | 1,345 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

| Aroprint Limited (Registered number: SC275770) |

Abridged Statement of Financial Position - continued

31 October 2024

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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 January 2026 and were signed by:

A Oliver - Director

| Aroprint Limited (Registered number: SC275770) |

Notes to the Financial Statements

For The Year Ended 31 October 2024

1. | STATUTORY INFORMATION

| Aroprint Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern basis of preparation

| The financial statements have been prepared on a going concern basis. In assessing the appropriateness of this basis, the director has considered the company's financial position, liquidity, and forecast cash flows stemming from its revenue pipeline for a period of at least 12 months from the date of approval of these financial statements.

| Based on this review, the director is satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that cast significant doubt on the company's ability to continue as a going concern. Accordingly, the financial statements continue to be prepared on a going concern basis.

| The significant accounting policies applied in the preparation of the financial statements are set out below. The policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixed plant and equipment | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Stocks

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

| Aroprint Limited (Registered number: SC275770) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| 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 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 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.

| 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 6 (2023 - 7 ) .

| Aroprint Limited (Registered number: SC275770) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2024

4. | INTANGIBLE FIXED ASSETS

Totals |

| £

| COST

| At 1 November 2023

| and 31 October 2024 | 50,000 |  |

| AMORTISATION

| At 1 November 2023 | 47,500 |  |

| Amortisation for year | 2,500 |  |

| At 31 October 2024 | 50,000 |  |

| NET BOOK VALUE

| At 31 October 2024 | - |  |

| At 31 October 2023 | 2,500 |  |

5. | TANGIBLE FIXED ASSETS

Totals |

| £

| COST

| At 1 November 2023

| and 31 October 2024 | 153,290 |  |

| DEPRECIATION

| At 1 November 2023 | 125,533 |  |

| Charge for year | 4,163 |  |

| At 31 October 2024 | 129,696 |  |

| NET BOOK VALUE

| At 31 October 2024 | 23,594 |  |

| At 31 October 2023 | 27,757 |  |

6. | SECURED DEBTS

| Both the Bank of Scotland Limited and Bibby Factors Scotland Limited hold floating charges over the whole assets of the company.