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Company Registration Number: 15424066 CDS PRINT SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
CDS PRINT SERVICES LTD REGISTERED NUMBER: 15424066 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 164,567 |  | -
|  |  | 164,567 |  | -
Current assets |  |  |  |  |
Stocks |  | 40,174 |  | - |
Debtors: amounts falling due within one year | 5 | 5,870,826 |  | 1 |
Cash at bank and in hand | 6 | 566,909 |  | - |
|  | 6,477,909 |  | 1 |
Creditors: amounts falling due within one year | 7 | (6,353,624) |  | - |
Net current assets |  |  | 124,285 |  | 1
Total assets less current liabilities |  |  | 288,852 |  | 1
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (20,197) |  | - |
|  |  | (20,197) |  | -
Net assets |  |  | 268,655 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 1
Share premium account |  |  | 52,668 |  | -
Profit and loss account |  |  | 215,887 |  | -
|  |  | 268,655 |  | 1
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
F Bailie
Director
Date: 12 May 2026
The notes on pages 2 to 8 form part of these financial statements. Page 1
CDS PRINT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Company is a private company limited by shares and domiciled in the United Kingdom. The registered office of the Company is Riverside House, 7 Canal Wharf, Leeds, West Yorkshire, LS11 5AS. The principal activity of the Company is to provide print management and digital printing services. These financial statements have been presented in Pound Sterling as this is the currency of the primary economic environment in which the Company operates. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Bailie Group Limited as at 31 December 2025 and these financial statements may be obtained from Companies House.
| 2.3 | Going concern
During the prior year, the Company was dormant. The Company has now begun to trade during the period ended 31 December 2025 after a hive down from Corporate Document Services Limited. The Company began to trade as of 1 April 2025. The Directors of CDS Print Services Ltd have prepared forecasts for a period to 31 May 2027 and have reviewed the resources available, including those from the wider Bailie Group, and believe that the Company has adequate resources to continue in operational existence for the foreseeable future. The Directors, therefore, believe that it is appropriate to adopt the going concern basis in preparing the financial statements. Page 2
CDS PRINT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
CDS PRINT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following methods. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 10% | straight line
|  |  |  | Plant and machinery | - | 20% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 20% | straight line
|  |  |  | Office equipment | - | 20% | straight line
|  |  |  | Other fixed assets | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
CDS PRINT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 48 (2024 - 1).
Page 5

|  | CDS PRINT SERVICES LTD |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Other fixed assets | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| Additions | 36,950 | - | 3,513 | 47,592 | 49,500 | 137,555
| Transfers intra group | 108,939 | 30,312 | 26,944 | 96,162 | 87,765 | 350,122
| At 31 December 2025 | 145,889 | 30,312 | 30,457 | 143,754 | 137,265 | 487,677
| Depreciation |  |  |  |  |  |
| Charge for the year on owned assets | 11,984 | - | 2,704 | 7,154 | 4,619 | 26,461
| Transfers intra group | 80,667 | 30,312 | 14,738 | 85,845 | 85,087 | 296,649
| At 31 December 2025 | 92,651 | 30,312 | 17,442 | 92,999 | 89,706 | 323,110
| Net book value |  |  |  |  |  |
| At 31 December 2025 | 53,238 | - | 13,015 | 50,755 | 47,559 | 164,567
| At 31 December 2024 | - | - | - | - | - | -
| On 31 March 2025, Corporate Document Services Limited hived down some of its assets to CDS Print Services Limited. This resulted in the transfer of property, plant and equipment with a net book value of £76,000.
Page 6

CDS PRINT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,268,255 | -
| Amounts owed by group undertakings | 3,768,927 | -
| Other debtors | 430,645 | 1
| Prepayments and accrued income | 148,960 | -
| Other taxation and social security | 254,039 | -
|  | 5,870,826 | 1
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 566,909 | -
|  | 566,909 | -
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,051,709 | -
| Amounts owed to group undertakings | 3,592,699 | -
| Other taxation and social security | 64,125 | -
| Other creditors | 19,660 | -
| Accruals and deferred income | 625,431 | -
|  | 6,353,624 | -
| Amounts owed to group undertakings are interest free and repayable on demand.
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £65,143 (2024 - £Nil). Contributions totalling £13,847 (2024 - £Nil) were payable to the fund at the reporting date and are included in creditors. Page 7
CDS PRINT SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Related party transactions
| The Company has taken advantage of the exemption contained within Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with entities which are part of the group, since 100% of the voting rights in the Company are controlled within the group and the Company is included within the group accounts which are publicly available.
10. | Controlling party
The immediate parent undertaking is Corporate Document Services Limited, a company incorporated in the United Kingdom. The ultimate parent undertaking is Bailie Group Limited, a company incorporated in the United Kingdom. The Group continues to be controlled by the Bailie family throughout the current and previous period.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 12 May 2026 by Simon Turner (Senior Statutory Auditor) on behalf of Armstrong Watson Audit Limited.
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