Embroidery Design Solutions Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05145524

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		11,400		13,200
Tangible Assets	5		301,344		325,323

			312,744		338,523
CURRENT ASSETS
Stocks	6	2,861		63,000
Debtors	7	184,495		104,944
Cash at bank and in hand		-		22,675

		187,356		190,619
Creditors: Amounts Falling Due Within One Year	8	(303,272 )		(240,799 )

NET CURRENT ASSETS (LIABILITIES)			(115,916 )		(50,180 )

TOTAL ASSETS LESS CURRENT LIABILITIES			196,828		288,343

Creditors: Amounts Falling Due After More Than One Year	9		(91,863 )		(157,166 )

NET ASSETS			104,965		131,177

CAPITAL AND RESERVES
Called up share capital	11		1		1
Profit and Loss Account			104,964		131,176

SHAREHOLDERS' FUNDS			104,965		131,177

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Embroidery Design Solutions Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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

Ms Catherine Johnson

Director

28 April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Embroidery Design Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05145524 . The registered office is Unit 17 Colliers Business Park, Fieldfare Road, Cotgrave, Nottinghamshire, NG12 3UL.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Leasehold	25% Reducing Balance
Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.5. 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.

2.6. 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.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Embroidery Design Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.8. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 11)

4. Intangible Assets

	Other
	£
Cost
As at 1 August 2024	18,000

As at 31 July 2025	18,000

Amortisation
As at 1 August 2024	4,800
Provided during the period	1,800

As at 31 July 2025	6,600

Net Book Value
As at 31 July 2025	11,400

As at 1 August 2024	13,200

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 August 2024	37,329	392,370	127,989	30,666	588,354
Additions	30,892	4,000	-	7,233	42,125

As at 31 July 2025	68,221	396,370	127,989	37,899	630,479

Depreciation
As at 1 August 2024	28,348	183,265	34,110	17,308	263,031
Provided during the period	6,106	31,616	23,470	4,912	66,104

As at 31 July 2025	34,454	214,881	57,580	22,220	329,135

...CONTINUED

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Embroidery Design Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025	33,767	181,489	70,409	15,679	301,344

As at 1 August 2024	8,981	209,105	93,879	13,358	325,323

6. Stocks

	2025	2024
	£	£
Stock	2,861	63,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	155,057	93,215
Prepayments and accrued income	21,150	-
Other debtors	8,288	10,767
Corporation tax recoverable assets	-	962

	184,495	104,944

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,667	25,666
Trade creditors	98,072	40,211
Bank loans and overdrafts	57,197	41,616
Corporation tax	28,051	2,365
Other taxes and social security	34,921	50,886
VAT	50,822	78,003
Other creditors	1,234	1,186
Accruals and deferred income	7,000	-
Director's loan account	308	866

	303,272	240,799

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	84,055	114,243
Bank loans	7,808	42,923

	91,863	157,166

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Embroidery Design Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	25,667	25,666
Later than one year and not later than five years	84,055	114,243

	109,722	139,909

	109,722	139,909

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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