REGISTERED NUMBER: 04975854 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Kemp Signs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Earle

Mrs A Earle

SECRETARY:

Mrs A Earle

REGISTERED OFFICE:

32 Shacklewell Lane

Dalston

London

E8 2EZ

REGISTERED NUMBER:

04975854 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

FIXED ASSETS

Tangible assets

4

137,468

101,156

CURRENT ASSETS

Stocks

5

27,000

27,000

Debtors

6

36,418

12,144

Cash at bank

306,101

23,300

369,519

62,444

CREDITORS

Amounts falling due within one year

7

376,528

156,543

NET CURRENT LIABILITIES

(7,009

)

(94,099

)

TOTAL ASSETS LESS CURRENT LIABILITIES

130,459

7,057

CREDITORS

Amounts falling due after more than one year

8

(44,675

)

-

PROVISIONS FOR LIABILITIES

(7,320

)

(6,622

)

NET ASSETS

78,464

435

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

77,464

(565

)

78,464

435

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

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

Mr S Earle - Director

1.	STATUTORY INFORMATION

Kemp Signs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Freehold property

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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

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

Pension 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

63,818

284,498

61,112

97,000

506,428

Additions

-

-

1,999

58,863

60,862

At 31 December 2025

63,818

284,498

63,111

155,863

567,290

DEPRECIATION

At 1 January 2025

-

264,539

57,024

83,709

405,272

Charge for year

-

4,990

1,522

18,038

24,550

At 31 December 2025

-

269,529

58,546

101,747

429,822

NET BOOK VALUE

At 31 December 2025

63,818

14,969

4,565

54,116

137,468

At 31 December 2024

63,818

19,959

4,088

13,291

101,156

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

27,000

27,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

36,418

10,418

Directors' current accounts

-

1,726

36,418

12,144

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

19,415

25,309

Hire purchase contracts

4,911

-

Trade creditors

98,250

49,891

Tax

48,956

24,368

Social security and other taxes

4,619

3,204

VAT

19,566

13,288

Other creditors

155,296

38,733

Directors' current accounts

23,765

-

Accrued expenses

1,750

1,750

376,528

156,543

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

44,675

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank overdrafts

18,807

21,050

Bank loans

608

4,259

Hire purchase contracts

49,586

-

69,001

25,309

Within creditors there is £49,586 secured under HP agreements which is secured on the assets to which they relate. (2024: nil)