IRIS Accounts Production v25.1.4.42 03035521 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03035521 2024-10-31 03035521 2025-10-31 03035521 2024-11-01 2025-10-31 03035521 2023-10-31 03035521 2023-11-01 2024-10-31 03035521 2024-10-31 03035521 ns15:EnglandWales 2024-11-01 2025-10-31 03035521 ns14:PoundSterling 2024-11-01 2025-10-31 03035521 ns10:Director1 2024-11-01 2025-10-31 03035521 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03035521 ns10:SmallEntities 2024-11-01 2025-10-31 03035521 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 03035521 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 03035521 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03035521 ns10:FullAccounts 2024-11-01 2025-10-31 03035521 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 03035521 ns10:Director2 2024-11-01 2025-10-31 03035521 ns10:CompanySecretary1 2024-11-01 2025-10-31 03035521 ns10:RegisteredOffice 2024-11-01 2025-10-31 03035521 ns5:CurrentFinancialInstruments 2025-10-31 03035521 ns5:CurrentFinancialInstruments 2024-10-31 03035521 ns5:Non-currentFinancialInstruments 2025-10-31 03035521 ns5:Non-currentFinancialInstruments 2024-10-31 03035521 ns5:ShareCapital 2025-10-31 03035521 ns5:ShareCapital 2024-10-31 03035521 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 03035521 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 03035521 ns5:PlantMachinery 2024-10-31 03035521 ns5:FurnitureFittings 2024-10-31 03035521 ns5:MotorVehicles 2024-10-31 03035521 ns5:PlantMachinery 2024-11-01 2025-10-31 03035521 ns5:FurnitureFittings 2024-11-01 2025-10-31 03035521 ns5:MotorVehicles 2024-11-01 2025-10-31 03035521 ns5:PlantMachinery 2025-10-31 03035521 ns5:FurnitureFittings 2025-10-31 03035521 ns5:MotorVehicles 2025-10-31 03035521 ns5:PlantMachinery 2024-10-31 03035521 ns5:FurnitureFittings 2024-10-31 03035521 ns5:MotorVehicles 2024-10-31 03035521 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 03035521 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 03035521 ns10:OrdinaryShareClass1 2025-10-31

REGISTERED NUMBER: 03035521 (England and Wales)

GEMINI DIGITAL COLOUR LIMITED

Unaudited Financial Statements

for the Year Ended 31 October 2025

GEMINI DIGITAL COLOUR LIMITED (REGISTERED NUMBER: 03035521)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

GEMINI DIGITAL COLOUR LIMITED

Company Information

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | H D W Whitaker

| D Lee

| SECRETARY: | H D W Whitaker

| REGISTERED OFFICE: | North Road

| Bridgend Industrial Estate

| BRIDGEND

| Bridgend

| CF31 3TP

| REGISTERED NUMBER: | 03035521 (England and Wales)

| ACCOUNTANTS: | MHA (trading name of MHA Advisory Ltd)

| Elfed House

| Oak Tree Court

| Cardiff Gate Business Park

| CARDIFF

| County of Cardiff

| CF23 8RS

GEMINI DIGITAL COLOUR LIMITED (REGISTERED NUMBER: 03035521)

Balance Sheet

31 OCTOBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 273,080 |  | 321,276 |  |

CURRENT ASSETS

Stocks | 6,918 |  | 7,957 |  |

Debtors | 5 | 135,392 |  | 179,056 |  |

Cash at bank and in hand | 162,006 |  | 61,957 |  |

304,316 |  | 248,970 |  |

CREDITORS

Amounts falling due within one year | 6 | (122,867 | ) | (143,350 | ) |

NET CURRENT ASSETS | 181,449 |  | 105,620 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 454,529 |  | 426,896 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (147,523 | ) | (174,140 | ) |

PROVISIONS FOR LIABILITIES | (37,546 | ) | (23,031 | ) |

NET ASSETS | 269,460 |  | 229,725 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 21,252 |  | 21,252 |  |

Retained earnings | 248,208 |  | 208,473 |  |

SHAREHOLDERS' FUNDS | 269,460 |  | 229,725 |  |

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

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

GEMINI DIGITAL COLOUR LIMITED (REGISTERED NUMBER: 03035521)

Balance Sheet - continued

31 OCTOBER 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2026 and were signed on its behalf by:

H D W Whitaker - Director

GEMINI DIGITAL COLOUR LIMITED (REGISTERED NUMBER: 03035521)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Gemini Digital Colour 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 company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

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

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.

| There have been no material departures from Financial Reporting Standard 102 1A.

| Tangible fixed assets

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

| life.

| Plant and machinery - 14% - 33% on cost

| Fixtures and Fittings - 33 - 50% on cost

| Motor vehicles - 20% - 33% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Turnover

| The turnover shown in the profit and loss account represents amounts invoiced and to be invoiced in respect of digital printing services supplied during the year, exclusive of Value Added Tax.

| Grants

| Where a capital grant has been received in respect of specific equipment, the asset is capitalised and depreciated over its useful life and the associated grant income is credited to deferred income and released to the profit and loss account so as to be matched with the associated depreciation charge.

| Stocks

| Stocks have been valued at the lower of cost and estimated selling price less costs to sell.

| Taxation

| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

GEMINI DIGITAL COLOUR LIMITED (REGISTERED NUMBER: 03035521)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Unbilled work

| Services provided to clients, which at the balance sheet date have not been billed, have been recognised as turnover. Turnover recognised in this manner is based on an assessment of the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside the control of the company. Unbilled revenue is included in debtors.

| Financial instruments

| Basic financial instruments are recognised at amortised cost.

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | Fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024 | 835,199 |  | 55,722 |  | 31,745 |  | 922,666 |  |

| Additions | - |  | 2,913 |  | - |  | 2,913 |  |

| At 31 October 2025 | 835,199 |  | 58,635 |  | 31,745 |  | 925,579 |  |

| DEPRECIATION

| At 1 November 2024 | 524,344 |  | 45,301 |  | 31,745 |  | 601,390 |  |

| Charge for year | 47,379 |  | 3,730 |  | - |  | 51,109 |  |

| At 31 October 2025 | 571,723 |  | 49,031 |  | 31,745 |  | 652,499 |  |

| NET BOOK VALUE

| At 31 October 2025 | 263,476 |  | 9,604 |  | - |  | 273,080 |  |

| At 31 October 2024 | 310,855 |  | 10,421 |  | - |  | 321,276 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 124,420 |  | 85,266 |  |

| Other debtors | 10,972 |  | 93,790 |  |

135,392 |  | 179,056 |  |

GEMINI DIGITAL COLOUR LIMITED (REGISTERED NUMBER: 03035521)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 47,612 |  | 82,099 |  |

| Taxation and social security | 12,240 |  | 3,805 |  |

| Other creditors | 63,015 |  | 57,446 |  |

122,867 |  | 143,350 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 147,523 |  | 174,140 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 21,252 | Ordinary | £1 | 21,252 |  | 21,252 |  |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed a director £176,137 (2024: £199,140). £126,997 of this amount related to a loan advanced to the company during the year ended 31 October 2024, on which interest is due at 4% p.a.. The loan is unsecured and repayable over 5 years. No interest is due regarding a separate historic loan advanced to the company of £49,140.