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COLLECT AND DISPLAY LTD

Registered Number
12635242
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

COLLECT AND DISPLAY LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | BHATIA, Dipesh Prakash
| CHAVDA, Bhavik

Registered Address | 15 Moulton Road
| Leicester
| LE5 1BS

Registered Number | 12635242 (England and Wales)

COLLECT AND DISPLAY LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 19,875 |  |  |  | 24,375
Tangible assets | 4 |  |  | 975 |  |  |  | -
|  |  |  | 20,850 |  |  |  | 24,375
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 315,121 |  |  |  | 102,990 |  |
Debtors | 6 | 270,582 |  |  |  | 65,476 |  |
Cash at bank and on hand |  | 157 |  |  |  | 4,266 |  |
|  | 585,860 |  |  |  | 172,732 |  |
Creditors amounts falling due within one year | 7 | (578,268) |  |  |  | (177,620) |  |
Net current assets (liabilities) |  |  |  | 7,592 |  |  |  | (4,888)
Total assets less current liabilities |  |  |  | 28,442 |  |  |  | 19,487
Creditors amounts falling due after one year | 8 |  |  | (14,938) |  |  |  | (15,801)
Net assets |  |  |  | 13,504 |  |  |  | 3,686
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 95,806 |  |  |  | 95,806
Profit and loss account |  |  |  | (82,302) |  |  |  | (92,120)
Shareholders' funds |  |  |  | 13,504 |  |  |  | 3,686

- 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 6 June 2026, and are signed on its behalf by:
BHATIA, Dipesh Prakash Director
CHAVDA, Bhavik Director Registered Company No. 12635242

COLLECT AND DISPLAY LTD
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| 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.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 45,000 |  | 45,000
| At 31 December 25 | 45,000 |  | 45,000
| Amortisation and impairment
| At 01 January 25 | 20,625 |  | 20,625
| Charge for year | 4,500 |  | 4,500
| At 31 December 25 | 25,125 |  | 25,125
| Net book value
| At 31 December 25 | 19,875 |  | 19,875
| At 31 December 24 | 24,375 |  | 24,375

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 2,000 |  | 2,000
| Additions | 996 |  | 996
| At 31 December 25 | 2,996 |  | 2,996
| Depreciation and impairment
| At 01 January 25 | 2,000 |  | 2,000
| Charge for year | 21 |  | 21
| At 31 December 25 | 2,021 |  | 2,021
| Net book value
| At 31 December 25 | 975 |  | 975
| At 31 December 24 | - |  | -

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 315,121 |  | 102,990
| Total | 315,121 |  | 102,990

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 257,840 |  | 54,450
| Other debtors | 4,664 |  | 11,026
| Prepayments and accrued income | 8,078 |  | -
| Total | 270,582 |  | 65,476

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 12,953 |  | -
| Bank borrowings and overdrafts | 362,654 |  | 52,915
| Taxation and social security | 175,094 |  | 27,578
| Other creditors | 27,567 |  | 95,628
| Accrued liabilities and deferred income | - |  | 1,499
| Total | 578,268 |  | 177,620

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 14,938 |  | 15,801
| Total | 14,938 |  | 15,801

9. | Related party transactions
--- | ---
| At the end of the year, the company was owed £4,664 (2024: £11,026) from Shouji Brighton Ltd, a company under the control of one of the Directors.

10. | Change in reporting period and impact on comparability
--- | ---
| The previous period was shortened in order to make the period end in line with the trade of the business. The previous period was 7 months in length, compared to 12 months in the current period. No future period will be directly comparable.