Company registration number 04953382 (England and Wales)
FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 11
FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
439,592
-
0
Tangible assets
5
51,367
-
0
490,959
-
0
Current assets
Stocks
31,702
-
Debtors
6
288,091
-
0
Cash at bank and in hand
8,054
-
0
327,847
-
0
Creditors: amounts falling due within one year
7
(849,935)
-
Net current liabilities
(522,088)
-
0
Total assets less current liabilities
(31,129)
-
0
Provisions for liabilities
(7,565)
-
0
Net liabilities
(38,694)
-
0
Capital and reserves
Called up share capital
8
1,178
1,178
Capital redemption reserve
322
322
Profit and loss reserves
(40,194)
(1,500)
Total equity
(38,694)
-
0

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

The company has not traded during the year or the preceding financial period. During this time the company true received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.

The financial statements were approved by the board of directors and authorised for issue on 15 April 2026 and are signed on its behalf by:
S J Hawkins
Director
Company registration number 04953382 (England and Wales)
FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 September 2023
1,178
322
(1,500)
-
Year ended 31 August 2024:
Profit and total comprehensive income
-
-
-
0
-
0
Balance at 31 August 2024
1,178
322
(1,500)
-
0
Year ended 31 August 2025:
Loss and total comprehensive expense
-
-
(38,694)
(38,694)
Balance at 31 August 2025
1,178
322
(40,194)
(38,694)
FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

First Copy IT Limited (the "company") is a private company limited by shares and incorporated in England and Wales. The registered office is 187 High Street, Bottisham, Cambridge, CB25 9BB.

On 3 July 2025, the name of the company was changed to First Copy IT Limited. Until that date, the company was registered under the name Xeretec Group Holdings Limited.

1.1
Basis of preparation

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 £1.

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

1.2
Going concern

In drawing their conclusion on the appropriateness of the going concern true assumption, the directors have been mindful of the fact the company generated losses of £38,694 and has net current liabilities of £522,088 and net liabilities of £38,964. Within current liabilities are significant intercompany balances of £604,195 which are repayable on demand. The directors do not currently anticipate that the relevant balances will be recalled within 12 months from the date that these accounts are signed as supporting confirmation have obtained from the parent company, Xeretec Group Limited.

In addition, the parent has confirmed its intention to provide sufficient financial support to the company in order to meet its liabilities for at least 12 months from the date of signing these financial statements.

Taking the above into consideration, the directors have a reasonable expectation that the company has adequate resources and support to continue in operational existence for the foreseeable future and therefore, they continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Revenue for goods is recognised at the point of sale which is generally considered to be that of the contract activation date which is the earlier of the installation date and the date the certificate of acceptance was signed by the customer.

Revenue from maintenance and support services is recognised over the contracted term of supply. Turnover from one-off services is recognised when the service is delivered.

Turnover recognised but not invoiced as at the balance sheet date is included in accrued income. Turnover invoiced but not recognisable as at the balance sheet date is included under deferred income.

FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of the trade and assets of First Copy Corporation Limited over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
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.

Customer contracts
3 years straight line
1.6
Tangible fixed assets

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

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

Plant and machinery
20% on straight line
Motor vehicles
33% on straight line

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.

1.7
Impairment of fixed assets

At each reporting date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in-first-out (FIFO) method.

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.

FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial 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.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including trade and other creditors, and amounts owed to group undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
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.

FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 7 -
1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Differences between contributions payable in the year and contributions actually paid are held as other creditors.

1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

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.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Stock valuation and obsolescence

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in-fist-out (FIFO) method. Estimated selling price less costs to complete and sell, includes, where necessary, provisions for slow moving and obsolete stocks. The estimation of these provisions takes into consideration the forecasted customer demand, the promotional, competitive and economic environment as well as the ageing of stock and the discontinuation of certain product lines by the key suppliers. These variables are monitored by the directors and a provision is in place to mitigate the relevant risks.

Useful economic lives of non-current assets

The useful economic lives of non-current assets have been derived from the judgement of the directors, using their best estimate of the write-down period.

FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
3
Employees

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

2025
2024
Number
Number
Total
3
1

The company commenced trading in July 2025, and from this date the average number of persons employed was 14.

4
Intangible fixed assets
Goodwill
Customer contracts
Total
£
£
£
Cost
At 1 September 2024
-
0
-
0
-
0
Additions
56,971
400,000
456,971
At 31 August 2025
56,971
400,000
456,971
Amortisation and impairment
At 1 September 2024
-
0
-
0
-
0
Amortisation charged for the year
712
16,667
17,379
At 31 August 2025
712
16,667
17,379
Carrying amount
At 31 August 2025
56,259
383,333
439,592
At 31 August 2024
-
0
-
0
-
0

On 14 July 2025 the company acquired the trade and certain assets of First Copy Corporation Limited for a total cash consideration of £504,265. The assets acquired comprise customers contracts with a value of £400,000, tangible fixed assets (net of relevant hire purchases liabilities) of £35,821 and stock of £11,473.

FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 9 -
5
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 1 September 2024
-
0
-
0
-
0
Additions
4,900
49,373
54,273
At 31 August 2025
4,900
49,373
54,273
Depreciation and impairment
At 1 September 2024
-
0
-
0
-
0
Depreciation charged in the year
163
2,743
2,906
At 31 August 2025
163
2,743
2,906
Carrying amount
At 31 August 2025
4,737
46,630
51,367
At 31 August 2024
-
0
-
0
-
0
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
288,091
-
0
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
139,400
-
0
Amounts owed to group undertakings
604,195
-
0
Corporation tax
1,616
-
0
Other taxation and social security
54,825
-
0
Other creditors
49,899
-
0
849,935
-
0

HSBC Bank plc holds a fixed and floating charge over all property and assets of the company, present and future, as a result of the debenture created on 9 July 2012.

There exists an unlimited multilateral agreement dated 6 June 2017 between First Copy IT Limited (formerly known as Xeretec Group Holdings Limited), Xeretec Group Limited, Xeretec Office Systems Limited, Xeretec Scotland Limited, Landscape Holdings Limited and Landscape Printing Systems Limited with respect to group borrowings. As at 31 August 2025, total group bank borrowings amounted to £10,500,000.

FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 10 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
600
600
600
600
Ordinary B of £1 each
278
278
278
278
Ordinary C of £1 each
150
150
150
150
Ordinary D of £1 each
75
75
75
75
Ordinary E of £1 each
75
75
75
75
1,178
1,178
1,178
1,178
9
Operating lease commitments
As lessee

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

2025
2024
£
£
Total commitments
15,700
-
0
10
Related party transactions

The company has taken advantage of the exemption provided by FRS 102 Section 33, not to disclose transactions and outstanding balances with Xeretec Group Limited and its 100% directly or indirectly controlled subsidiary undertakings which form part of the Xeretec Group.

The company maintains current account balances with Xeretec Office Systems Limited, a fellow subsidiary undertaking within the Xeretec Group. The associated transactions relate mainly to intercompany loans and bank transfers.

At the reporting date, the company owed £55,441 (2024: £nil) to Xeretec Office Systems Limited.

11
Parent company

The immediate and ultimate parent company is Xeretec Group Limited, a company registered in Ashridge House, Oaklands Park, Wokingham, Berkshire, United Kingdom, RG41 2FD.

The smallest group for which consolidated accounts are prepared is that headed by Xeretec Group Limited. The consolidated financial statements are available from its registered office, Ashridge House, Oaklands Park, Fishponds Road, Wokingham, Berkshire, RG41 2FD.

12
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

FIRST COPY IT LIMITED
(FORMERLY KNOWN AS XERETEC GROUP HOLDINGS LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
12
Audit report information
(Continued)
- 11 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Nikolaos Ioannidis
Statutory Auditor:
Shaw Gibbs (Audit) Limited
Date of audit report:
16 April 2026
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