Basildon Printing Company Limited

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

1. General Information

Basildon Printing Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01397017 . The registered office is Fleet House, Armstrong Road , South Benfleet, Essex, SS7 4FH.

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 measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. 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 years 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.

...CONTINUED

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Basildon Printing Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Investment Properties	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 November 2024	489,000	28,951	3,498	14,273	535,722
Additions	-	3,371	-	-	3,371

As at 31 October 2025	489,000	32,322	3,498	14,273	539,093

Depreciation
As at 1 November 2024	-	22,683	3,452	13,133	39,268
Provided during the period	-	1,928	11	228	2,167

As at 31 October 2025	-	24,611	3,463	13,361	41,435

Net Book Value
As at 31 October 2025	489,000	7,711	35	912	497,658

As at 1 November 2024	489,000	6,268	46	1,140	496,454

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	24,342	30,640
Other debtors	51,999	55,684
Other taxes and social security	390	-

	76,731	86,324

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Basildon Printing Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	33,903	31,709
Corporation tax	180	-
Other taxes and social security	-	232
VAT	3,952	2,513
Other creditors	19,787	6,294
Accruals and deferred income	2,914	1,900
Directors' loan accounts	1,000	-

	61,736	42,648

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Reserves

	Fair Value Reserve
	£
As at 1 November 2024	241,194

As at 31 October 2025	241,194

9. Related Party Transactions

Forestbuy Limited

Associated company

Included in Turnover is £2,199 (2025: £1,906). The amount owed from Forestbuy Limited at the year end was £2,323 (2025: £2,000).

Stakefree Limited

Associated company

Included in Turnover is £25,834 (2025: £22,891) of overheads recharged to Stakefree Limited and £2,850 invoiced for general Sales (2025: £2,463). The amount owed from Stakefree Limited at the year end was £27,756 (2025: £30,406).

C.P.A (Printers) Limited

Associated company

Included in Rent is £16,000 invoiced from C.P.A (Printers) Limited (2025: £6,000). The amount owed to C.P.A (Printers) Limited at the year end was £16,000 (2025: £6,000).

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		497,658		496,454

			497,658		496,454
CURRENT ASSETS
Debtors	5	76,731		86,324
Cash at bank and in hand		67,682		37,267

		144,413		123,591
Creditors: Amounts Falling Due Within One Year	6	(61,736 )		(42,648 )

NET CURRENT ASSETS (LIABILITIES)			82,677		80,943

TOTAL ASSETS LESS CURRENT LIABILITIES			580,335		577,397

PROVISIONS FOR LIABILITIES
Deferred Taxation			(66,453 )		(66,453 )

NET ASSETS			513,882		510,944

CAPITAL AND RESERVES
Called up share capital	7		100		100
Fair value reserve	8		241,194		241,194
Profit and Loss Account			272,588		269,650

SHAREHOLDERS' FUNDS			513,882		510,944