XPRESSIONS DISPLAYS LTD.


Directors	COPESTAKE, Antony
	DESBOROUGH, Ian
	DESBOROUGH, Stacey Jean


Registered Address	35 St Leonards Road
	Northampton
	NN4 8DL


Registered Number	04312510 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		23,512		34,170
			23,512		34,170
Current assets
Stocks	4	63,310		56,317
Debtors	5	8,950		8,297
Cash at bank and on hand		115,975		98,352
		188,235		162,966
Creditors amounts falling due within one year	6	(79,205)		(50,277)
Net current assets (liabilities)			109,030		112,689
Total assets less current liabilities			132,542		146,859
Creditors amounts falling due after one year	7		(7,881)		(18,587)
Provisions for liabilities	9		(4,467)		(6,492)
Net assets			120,194		121,780
Capital and reserves
Called up share capital			100		100
Profit and loss account			120,094		121,680
Shareholders' funds			120,194		121,780

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 May 2026, and are signed on its behalf by:

COPESTAKE, Antony
Director

DESBOROUGH, Ian
Director

Registered Company No. 04312510

XPRESSIONS DISPLAYS LTD.

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	91,718	19,495	929	6,463	118,605
Additions	730	-	-	-	730
At 31 October 25	92,448	19,495	929	6,463	119,335
Depreciation and impairment
At 01 November 24	70,717	8,414	233	5,071	84,435
Charge for year	5,902	4,749	310	427	11,388
At 31 October 25	76,619	13,163	543	5,498	95,823
Net book value
At 31 October 25	15,829	6,332	386	965	23,512
At 31 October 24	21,001	11,081	696	1,392	34,170

4.	Stocks

	2025	2024
	£	£
Work in progress	63,310	56,317
Total	63,310	56,317

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	7,830
Other debtors	1,116	-
Prepayments and accrued income	7,834	467
Total	8,950	8,297

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,054	831
Taxation and social security	55,219	31,459
Other creditors	15,631	15,827
Accrued liabilities and deferred income	2,301	2,160
Total	79,205	50,277


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	7,881	18,587
Total	7,881	18,587

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	7,881		18,587

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	4,467	6,492
Total	4,467	6,492