Company registration number 04322594 (England and Wales)
EUREKA DISPLAY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
EUREKA DISPLAY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
EUREKA DISPLAY LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,417,586
1,463,463
Investment property
4
1,350,000
1,350,000
2,767,586
2,813,463
Current assets
Stocks
201,005
163,324
Debtors
5
304,692
414,610
Cash at bank and in hand
830,562
802,973
1,336,259
1,380,907
Creditors: amounts falling due within one year
6
(950,956)
(975,351)
Net current assets
385,303
405,556
Total assets less current liabilities
3,152,889
3,219,019
Provisions for liabilities
Deferred tax liability
220,904
229,750
(220,904)
(229,750)
Net assets
2,931,985
2,989,269
Capital and reserves
Called up share capital
7
860
860
Revaluation reserve
1,066,255
1,066,255
Capital redemption reserve
100
100
Profit and loss reserves
1,864,770
1,922,054
Total equity
2,931,985
2,989,269
EUREKA DISPLAY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 June 2026 and are signed on its behalf by:
Mr P Benson
Director
Company registration number 04322594 (England and Wales)
EUREKA DISPLAY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Eureka Display Limited is a private company limited by shares incorporated in England and Wales. The registered office is Eureka, Don Pedro Avenue, Normanton Industrial Estate, Wakefield, West Yorkshire, UK, WF6 1TD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Tu rnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Freehold land and buildings
2% straight line
Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance and 33% straight line
1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.5
Stocks

S tocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.6
Taxation

T axation 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.

EUREKA DISPLAY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7

P ension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
25
25
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 February 2025 and 31 January 2026
1,350,000
998,884
11,066
35,225
2,395,175
Depreciation and impairment
At 1 February 2025
27,108
860,403
11,066
33,135
931,712
Depreciation charged in the year
9,674
34,872
-
0
1,331
45,877
At 31 January 2026
36,782
895,275
11,066
34,466
977,589
Carrying amount
At 31 January 2026
1,313,218
103,609
-
0
759
1,417,586
At 31 January 2025
1,322,892
138,481
-
0
2,090
1,463,463
EUREKA DISPLAY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
4
Investment property
2026
£
Fair value
At 1 February 2025 and 31 January 2026
1,350,000

Investment property is shown at most recent valuation which was completed on 04/10/2023 by AWS Ltd. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

The carrying value of land and buildings comprises:

2026
2025
£
£
Freehold
1,302,553
1,322,892
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
293,585
404,181
Prepayments and accrued income
11,107
10,429
304,692
414,610
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
521,255
508,943
Corporation tax
247,141
224,369
Other taxation and social security
75,328
129,172
Other creditors
2,225
21,550
Accruals and deferred income
105,007
91,317
950,956
975,351
7
Share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
860
860
860
860
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