Registration number: 01031640

Maidstone Signs Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Maidstone Signs Limited

Company Information

Directors

F A Brooks M S Andrews

Registered office

Unit 14 Britannia Business Park Quarry Wood Aylesford Kent ME20 7NT

Maidstone Signs Limited

(Registration number: 01031640)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	29,958	30,151
Current assets
Stocks		16,299	17,944
Debtors	5	185,340	230,756
Cash at bank and in hand		152,191	50,888
		353,830	299,588
Creditors: Amounts falling due within one year	6	(85,788)	(62,611)
Net current assets		268,042	236,977
Total assets less current liabilities		298,000	267,128
Provisions for liabilities		(7,490)	(7,538)
Net assets		290,510	259,590
Capital and reserves
Called up share capital		2,100	2,100
Retained earnings		288,410	257,490
Shareholders' funds		290,510	259,590

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 June 2026 and signed on its behalf by:
 

F A Brooks Director

M S Andrews Director

Maidstone Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 14 Britannia Business Park
Quarry Wood
Aylesford
Kent
ME20 7NT

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover represents the amount receivable, excluding value added tax, in respect of goods and services provided to customers in connection with signwork and vehicle graphics, during the year.

Turnover is recognised when goods have been delivered to customers, such that the risks and rewards of ownership have been transferred to them.

In terms of services, income is recognised when the outcome of a transaction for the rendering of services can be estimated reliably. When the outcome of a service cannot be estimated reliably, the company only recognises revenue to the extent of the recoverable expenses recognised.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Maidstone Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance
Fixtures and fittings	20% on reducing balance
Motor vehicles	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for goods sold in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Maidstone Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Maidstone Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	3,909	123,593	50,565	178,067
Additions	1,185	8,760	-	9,945
Disposals	(1,540)	-	-	(1,540)
At 31 March 2026	3,554	132,353	50,565	186,472
Depreciation
At 1 April 2025	3,039	120,489	24,388	147,916
Charge for the year	357	2,966	6,544	9,867
Eliminated on disposal	(1,269)	-	-	(1,269)
At 31 March 2026	2,127	123,455	30,932	156,514
Carrying amount
At 31 March 2026	1,427	8,898	19,633	29,958
At 31 March 2025	870	3,104	26,177	30,151

5

Debtors

Current	Note	2026 £	2025 £
Trade debtors		31,235	50,859
Amounts owed by group undertakings and undertakings in which the company has a participating interest	7	128,375	149,015
Other debtors		-	5,000
Prepayments		25,730	25,882
		185,340	230,756

Maidstone Signs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	30,509	27,691
Taxation and social security	46,867	32,408
Other creditors	-	62
Accruals and deferred income	8,412	2,450
	85,788	62,611