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Registered number: 05407671
Comtec Printing Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
DEB Chartered Accountants
Comtec Printing Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Comtec Printing Services Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05407671

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,961 |  | 11,947
|  |  | 8,961 |  | 11,947
CURRENT ASSETS
Stocks | 5 | 783 |  | 895 |
Debtors | 6 | 807 |  | 274 |
Cash at bank and in hand |  | 2,917 |  | 16,031 |
|  | 4,507 |  | 17,200 |
Creditors: Amounts Falling Due Within One Year | 7 | (7,307 ) |  | (8,515 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,800 ) |  | 8,685
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,161 |  | 20,632
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,453 ) |  | (7,353 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | - |  | (1,218 )
NET ASSETS |  |  | 3,708 |  | 12,061
CAPITAL AND RESERVES
Called up share capital | 12 |  | 2 |  | 2
Profit and Loss Account |  |  | 3,706 |  | 12,059
SHAREHOLDERS' FUNDS |  |  | 3,708 |  | 12,061

Page 1
Page 2
Comtec Printing Services Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Gillian Archer Director
17/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Comtec Printing Services Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Comtec Printing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05407671 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
Comtec Printing Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Office Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 80,609
As at 31 December 2025 | 80,609
Depreciation
As at 1 January 2025 | 68,662
Provided during the period | 2,986
As at 31 December 2025 | 71,648
Net Book Value
As at 31 December 2025 | 8,961
As at 1 January 2025 | 11,947

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 783 |  | 895

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 620 |  | 274
Prepayments and accrued income | 187 |  | -
| 807 |  | 274

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,900 |  | 4,900
PAYE Control | 264 |  | 228
VAT control | 285 |  | 1,485
Pension Control | - |  | 94
Accruals and deferred income | 349 |  | 299
Director's loan account | 1,509 |  | 1,509
| 7,307 |  | 8,515

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,453 |  | 7,353

Page 4
Page 5
Comtec Printing Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,900 |  | 4,900
Later than one year and not later than five years | 2,453 |  | 7,353
| 7,353 |  | 12,253
| 7,353 |  | 12,253

10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | - |  | 1,218

11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 1,218 | 1,218
Reversals | (1,218 ) | (1,218)

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

13. Related Party Transactions
The company is controlled by Mrs G Archer, director & shareholder of the company.
The balance on the director's loan account of Mrs G Archer at 31st December 2025 was £1,509 (2024 - £1,509) due from the company.
14. Ultimate Controlling Party
The company's ultimate controlling party is Mrs G Archer by virtue of her ownership of 100% of the issued share capital in the company.
Page 5