Beyond Signage Ltd

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

Registered number: NI073580

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,020		2,075
Tangible Assets	5		185,034		191,514

			186,054		193,589
CURRENT ASSETS
Stocks	6	40,000		40,000
Debtors	7	72,252		77,460
Cash at bank and in hand		36,819		154,493

		149,071		271,953
Creditors: Amounts Falling Due Within One Year	8	(195,001 )		(237,162 )

NET CURRENT ASSETS (LIABILITIES)			(45,930 )		34,791

TOTAL ASSETS LESS CURRENT LIABILITIES			140,124		228,380

Creditors: Amounts Falling Due After More Than One Year	9		(121,190 )		(141,770 )

NET ASSETS			18,934		86,610

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			18,932		86,608

SHAREHOLDERS' FUNDS			18,934		86,610

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Beyond Signage Ltd

Balance Sheet (continued)

As At 31 August 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements were approved by the board of directors on 23 February 2026 and were signed on its behalf by:

David Foster

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Beyond Signage Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI073580. The registered office is Unit 6, 75 Woodburn Road, Carrickfergus, BT38 8PS, Northern Ireland.

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

Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation (15% Straight Line).

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Freehold	10% Straight Line
Plant & Machinery	15% Straight Line
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Straight Line

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.

2.6. Stocks and Work in Progress

Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.

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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Beyond Signage Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.8. Presentational currency

The accounts are presented in £ sterling.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 11)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	7,030

As at 31 August 2025	7,030

Amortisation
As at 1 September 2024	4,955
Provided during the period	1,055

As at 31 August 2025	6,010

Net Book Value
As at 31 August 2025	1,020

As at 1 September 2024	2,075

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 September 2024	5,900	240,650	83,352	39,967	369,869
Additions	-	-	45,123	1,694	46,817
Disposals	-	-	(17,404 )	-	(17,404 )

As at 31 August 2025	5,900	240,650	111,071	41,661	399,282

Depreciation
As at 1 September 2024	1,229	108,240	32,401	36,485	178,355
Provided during the period	590	24,477	9,853	973	35,893

As at 31 August 2025	1,819	132,717	42,254	37,458	214,248

Net Book Value
As at 31 August 2025	4,081	107,933	68,817	4,203	185,034

As at 1 September 2024	4,671	132,410	50,951	3,482	191,514

6. Stocks

	2025	2024
	£	£
Stock	40,000	40,000

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Beyond Signage Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	42,599	44,867
Other debtors	29,653	32,593

	72,252	77,460

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	39,319	31,146
Trade creditors	40,636	102,571
Bank loans and overdrafts	8,800	9,416
Other creditors	23,870	25,768
Taxation and social security	82,376	68,261

	195,001	237,162

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	121,190	132,062
Bank loans	-	9,708

	121,190	141,770

Bank loan secured as follows:

Fixed and floating charge over the property and undertaking of the company.

10. Related Party Transactions

Included in other debtors are amounts owed from other related parties of £ 17,812 (2024: £17,812).

All amounts are interest-free and repayable on demand.

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