CONTOUR MARKING LIMITED
Company registration number 03141553 (England and Wales)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CONTOUR MARKING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
CONTOUR MARKING LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,462
3,365
Current assets
Stocks
4,700
4,681
Debtors
5
53,775
51,140
Cash at bank and in hand
13,474
4,398
71,949
60,219
Creditors: amounts falling due within one year
6
(71,421)
(51,181)
Net current assets
528
9,038
Total assets less current liabilities
1,990
12,403
Creditors: amounts falling due after more than one year
7
(1,777)
(12,381)
Net assets
213
22
Capital and reserves
Called up share capital
8
300
300
Profit and loss reserves
(87)
(278)
Total equity
213
22
CONTOUR MARKING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 May 2026 and are signed on its behalf by:
Mr S A Kirkham
Director
Company registration number 03141553 (England and Wales)
CONTOUR MARKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Contour Marking Limited is a private company limited by shares incorporated in England and Wales. The registered office is Albert House, Gledrid Industrial Park, Gledrid, Chirk, Wrexham, LL14 5DG.

1.1
Accounting convention

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 £.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses 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.

1.4
Tangible fixed assets

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

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

Plant and machinery
25% on a straight line basis
Fixtures, fittings & equipment
33.33% on a straight line basis

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.

1.5
Impairment of fixed assets

At each reporting period end 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.

CONTOUR MARKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

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.

1.7
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
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.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

CONTOUR MARKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

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.

2
Employees

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

2025
2024
Number
Number
Total
10
11
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
35,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
35,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
CONTOUR MARKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
106,451
Depreciation and impairment
At 1 January 2025
103,086
Depreciation charged in the year
1,903
At 31 December 2025
104,989
Carrying amount
At 31 December 2025
1,462
At 31 December 2024
3,365
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
50,354
47,795
Other debtors
3,421
3,345
53,775
51,140
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
41,941
25,249
Trade creditors
5,968
3,535
Amounts owed to group undertakings
35
700
Taxation and social security
19,043
16,011
Other creditors
4,434
5,686
71,421
51,181

Included within bank loans is an amount of £10,604 (2024 : £10,329), which is subject to a UK Government guarantee. The facility is provided through the Bounce Back Loan Scheme (BBLS).
Also included in bank loans is an amount of £31,337 (2024: £14,920), which is secured against all current and future assets of the Company by way of fixed and floating charges .

CONTOUR MARKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,777
12,381

Included within bank loans is an amount of £1,777 (2024 : £12,381), which is subject to a UK Government guarantee. The facility is provided through the Bounce Back Loan Scheme (BBLS).

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
300
300
300
300
9
Parent company

The ultimate parent company is Duffkirk Holdings Limited, incorporated in England and Wales.

2025-12-31 2025-01-01 false false false 07 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr S A Kirkham Mr R A Duffus Mr R A Duffus 03141553 2025-01-01 2025-12-31 03141553 2025-12-31 03141553 2024-12-31 03141553 core:OtherPropertyPlantEquipment 2025-12-31 03141553 core:OtherPropertyPlantEquipment 2024-12-31 03141553 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03141553 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03141553 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 03141553 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 03141553 core:CurrentFinancialInstruments 2025-12-31 03141553 core:CurrentFinancialInstruments 2024-12-31 03141553 core:ShareCapital 2025-12-31 03141553 core:ShareCapital 2024-12-31 03141553 core:RetainedEarningsAccumulatedLosses 2025-12-31 03141553 core:RetainedEarningsAccumulatedLosses 2024-12-31 03141553 core:ShareCapitalOrdinaryShareClass1 2025-12-31 03141553 core:ShareCapitalOrdinaryShareClass1 2024-12-31 03141553 bus:Director1 2025-01-01 2025-12-31 03141553 core:Goodwill 2025-01-01 2025-12-31 03141553 core:PlantMachinery 2025-01-01 2025-12-31 03141553 core:FurnitureFittings 2025-01-01 2025-12-31 03141553 2024-01-01 2024-12-31 03141553 core:NetGoodwill 2024-12-31 03141553 core:NetGoodwill 2025-12-31 03141553 core:NetGoodwill 2024-12-31 03141553 core:OtherPropertyPlantEquipment 2024-12-31 03141553 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 03141553 core:Non-currentFinancialInstruments 2025-12-31 03141553 core:Non-currentFinancialInstruments 2024-12-31 03141553 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03141553 bus:OrdinaryShareClass1 2025-12-31 03141553 bus:OrdinaryShareClass1 2024-12-31 03141553 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03141553 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03141553 bus:FRS102 2025-01-01 2025-12-31 03141553 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03141553 bus:Director2 2025-01-01 2025-12-31 03141553 bus:CompanySecretary1 2025-01-01 2025-12-31 03141553 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP