3d Sign Systems Ltd - Limited company accounts 25.1

REGISTERED NUMBER: SC457312 (Scotland)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

3d Sign Systems Ltd

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Statement of Changes in Equity

6

Notes to the Financial Statements

7

DIRECTORS:

Mr Khalid Bashir

Mrs Zakria Hussain

SECRETARY:

Mrs Zakria Hussain

REGISTERED OFFICE:

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

REGISTERED NUMBER:

SC457312 (Scotland)

ACCOUNTANTS:

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of LED lighting supplies

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

Mr Khalid Bashir

Mrs Zakria Hussain

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr Khalid Bashir - Director

19 January 2026

TURNOVER

313,245

343,430

Cost of sales

133,077

158,811

GROSS PROFIT

180,168

184,619

Administrative expenses

96,208

76,856

OPERATING PROFIT

4

83,960

107,763

Interest receivable and similar income

-

32

83,960

107,795

Interest payable and similar expenses

896

323

PROFIT BEFORE TAXATION

83,064

107,472

Tax on profit

18,524

24,358

PROFIT FOR THE FINANCIAL YEAR

64,540

83,114

FIXED ASSETS

Tangible assets

5

19,994

30,145

CURRENT ASSETS

Stocks

238,707

203,430

Debtors

6

29,452

13,203

Cash at bank

13,116

56,760

281,275

273,393

CREDITORS

Amounts falling due within one year

7

110,795

105,582

NET CURRENT ASSETS

170,480

167,811

TOTAL ASSETS LESS CURRENT
LIABILITIES

190,474

197,956

CREDITORS

Amounts falling due after more than one
year

8

(14,705

)

(20,567

)

PROVISIONS FOR LIABILITIES

(4,999

)

(7,536

)

NET ASSETS

170,770

169,853

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

170,768

169,851

SHAREHOLDERS' FUNDS

170,770

169,853

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by:

Mr Khalid Bashir - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 September 2023

1

124,537

124,538

Changes in equity

Issue of share capital

1

-

1

Dividends

-

(37,800

)

(37,800

)

Total comprehensive income

-

83,114

Balance at 31 August 2024

2

169,851

169,853

Changes in equity

Dividends

-

(63,623

)

(63,623

)

Total comprehensive income

-

64,540

Balance at 31 August 2025

2

170,768

170,770

1.	STATUTORY INFORMATION

3d Sign Systems Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.8.25

31.8.24

£

Depreciation - owned assets

153

148

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 September 2024

and 31 August 2025

3,100

4,700

39,990

2,666

50,456

DEPRECIATION

At 1 September 2024

3,100

4,700

9,998

2,513

20,311

Charge for year

-

9,998

153

10,151

At 31 August 2025

3,100

4,700

19,996

2,666

30,462

NET BOOK VALUE

At 31 August 2025

-

19,994

-

19,994

At 31 August 2024

-

29,992

153

30,145

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

39,990

DEPRECIATION

At 1 September 2024

9,998

Charge for year

9,998

At 31 August 2025

19,996

NET BOOK VALUE

At 31 August 2025

19,994

At 31 August 2024

29,992

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

26,089

10,333

Other debtors

3,363

2,870

29,452

13,203

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

1,883

2,400

Hire purchase contracts

4,998

Trade creditors

632

759

Taxation and social security

40,862

37,789

Other creditors

62,420

59,636

110,795

105,582

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans

-

1,824

Hire purchase contracts

14,705

18,743

14,705

20,567

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

Bank loans

1,883

4,224

Hire purchase contracts

19,703

23,741

21,586

27,965

The bank loan is secured by a government backed guarantee.

Hire purchase creditors are secured against the assets to which they relate.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors is an amount due to the director of £44,121 (2023: £45,371). This loan is interest free and repayable on demand.