Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05263701 Mr Benjamin Wyke Mr Robert Wyke Mr Robert Wyke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05263701 2024-12-31 05263701 2025-12-31 05263701 2025-01-01 2025-12-31 05263701 frs-core:CurrentFinancialInstruments 2025-12-31 05263701 frs-core:Non-currentFinancialInstruments 2025-12-31 05263701 frs-core:BetweenOneFiveYears 2025-12-31 05263701 frs-core:ComputerEquipment 2025-12-31 05263701 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05263701 frs-core:ComputerEquipment 2024-12-31 05263701 frs-core:FurnitureFittings 2025-12-31 05263701 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05263701 frs-core:FurnitureFittings 2024-12-31 05263701 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 05263701 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 05263701 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05263701 frs-core:MotorVehicles 2025-12-31 05263701 frs-core:MotorVehicles 2025-01-01 2025-12-31 05263701 frs-core:MotorVehicles 2024-12-31 05263701 frs-core:PlantMachinery 2025-12-31 05263701 frs-core:PlantMachinery 2025-01-01 2025-12-31 05263701 frs-core:PlantMachinery 2024-12-31 05263701 frs-core:WithinOneYear 2025-12-31 05263701 frs-core:ShareCapital 2025-12-31 05263701 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05263701 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05263701 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05263701 frs-bus:SmallEntities 2025-01-01 2025-12-31 05263701 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05263701 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05263701 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05263701 frs-bus:OrdinaryShareClass1 2025-12-31 05263701 frs-bus:Director1 2025-01-01 2025-12-31 05263701 frs-bus:Director2 2025-01-01 2025-12-31 05263701 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05263701 frs-countries:EnglandWales 2025-01-01 2025-12-31 05263701 2023-12-31 05263701 2024-12-31 05263701 2024-01-01 2024-12-31 05263701 frs-core:CurrentFinancialInstruments 2024-12-31 05263701 frs-core:Non-currentFinancialInstruments 2024-12-31 05263701 frs-core:BetweenOneFiveYears 2024-12-31 05263701 frs-core:WithinOneYear 2024-12-31 05263701 frs-core:ShareCapital 2024-12-31 05263701 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05263701 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 05263701
Wyke Signs And Graphics Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Macleod Accounting Limited
ICAEW
3 Oakfield
Sale
M33 6WA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05263701
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 312,187 381,515
312,187 381,515
CURRENT ASSETS
Stocks 5 70,954 48,553
Debtors 6 422,649 317,838
Cash at bank and in hand 28,852 28,307
522,455 394,698
Creditors: Amounts Falling Due Within One Year 7 (422,172 ) (370,659 )
NET CURRENT ASSETS (LIABILITIES) 100,283 24,039
TOTAL ASSETS LESS CURRENT LIABILITIES 412,470 405,554
Creditors: Amounts Falling Due After More Than One Year 8 (40,743 ) (85,824 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (58,130 ) (70,554 )
NET ASSETS 313,597 249,176
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 313,595 249,174
SHAREHOLDERS' FUNDS 313,597 249,176
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Page 2
For the year ending 31 December 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.
On behalf of the board
Mr Benjamin Wyke
Director
27th May 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Wyke Signs And Graphics Limited Registered number 05263701 is a limited by shares company incorporated in England & Wales. The Registered Office is Huntsman Drive, North Bank Indusrial Park, Irlam, Manchester, M44 5EG.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Reducing Balance
Plant & Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Sales, marketing and distribution 17 17
19 19
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 50,674 324,732 365,131 79,720
Additions 12,423 7,329 47,808 123
Disposals - - (102,292 ) -
As at 31 December 2025 63,097 332,061 310,647 79,843
Depreciation
As at 1 January 2025 41,103 191,330 177,132 50,371
Provided during the period 957 20,008 31,517 4,405
Disposals - - (28,659 ) -
As at 31 December 2025 42,060 211,338 179,990 54,776
Net Book Value
As at 31 December 2025 21,037 120,723 130,657 25,067
As at 1 January 2025 9,571 133,402 187,999 29,349
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Computer Equipment Total
£ £
Cost
As at 1 January 2025 138,391 958,648
Additions 503 68,186
Disposals - (102,292 )
As at 31 December 2025 138,894 924,542
Depreciation
As at 1 January 2025 117,197 577,133
Provided during the period 6,994 63,881
Disposals - (28,659 )
As at 31 December 2025 124,191 612,355
Net Book Value
As at 31 December 2025 14,703 312,187
As at 1 January 2025 21,194 381,515
5. Stocks
2025 2024
£ £
Stock 70,954 48,553
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 422,649 273,976
Other debtors - 35,362
Directors' loan accounts - 8,500
422,649 317,838
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 44,484 51,165
Trade creditors 149,625 118,721
Bank loans and overdrafts 107,042 119,718
Corporation tax 21,993 3,024
Other taxes and social security 20,340 16,469
VAT 78,509 46,407
Other creditors - 2,280
Accruals and deferred income 179 12,875
422,172 370,659
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 40,743 85,824
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 44,484 51,165
Later than one year and not later than five years 40,743 85,824
85,227 136,989
85,227 136,989
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.000 each 2 2
11. Directors Advances, Credits and Guarantees
During the year rent was due to MR R L Wyke totalling £24,500 (2024: £24,500).
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