REGISTERED NUMBER: 08798332 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Salesmark West Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L M Bryant

Miss J Green

REGISTERED OFFICE:

Unit 1 Stockport Park

Stockport Road

Amesbury

Salisbury

SP4 7LN

REGISTERED NUMBER:

08798332 (England and Wales)

ACCOUNTANTS:

Rawlence and Browne UDY Limited

Unit 17 Lancaster Road

Sarum Business Park

Old Sarum

Salisbury

Wiltshire

SP4 6FB

FIXED ASSETS

Tangible assets

4

231,880

169,334

Investments

5

1

1

231,881

169,335

CURRENT ASSETS

Stocks

445,279

350,314

Debtors

6

439,178

360,817

Cash at bank and in hand

117,140

159,710

1,001,597

870,841

CREDITORS

Amounts falling due within one year

7

438,778

301,964

NET CURRENT ASSETS

562,819

568,877

TOTAL ASSETS LESS CURRENT LIABILITIES

794,700

738,212

CREDITORS

Amounts falling due after more than one year

8

(138,229

)

(122,224

)

PROVISIONS FOR LIABILITIES

(38,126

)

(32,173

)

NET ASSETS

618,345

583,815

CAPITAL AND RESERVES

Called up share capital

70

70

Retained earnings

618,275

583,745

618,345

583,815

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

L M Bryant - Director

Miss J Green - Director

1.	STATUTORY INFORMATION

Salesmark West 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

33% on cost, 20% on cost, 20% on reducing balance and 15% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

247,283

Additions

107,196

Disposals

(12,000

)

At 31 December 2025

342,479

DEPRECIATION

At 1 January 2025

77,949

Charge for year

42,637

Eliminated on disposal

(9,987

)

At 31 December 2025

110,599

NET BOOK VALUE

At 31 December 2025

231,880

At 31 December 2024

169,334

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

413,854

335,943

Other debtors

25,324

24,874

439,178

360,817

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

17,598

35,196

Hire purchase contracts (see note 9)

43,879

28,120

Trade creditors

286,617

216,236

Taxation and social security

80,809

9,495

Other creditors

9,875

12,917

438,778

301,964

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

17,598

Hire purchase contracts (see note 9)

138,229

104,626

138,229

122,224

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

43,879

28,120

Between one and five years

138,229

104,626

182,108

132,746

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

62,500

40,000

Between one and five years

127,500

100,000

190,000

140,000