REGISTERED NUMBER: 01231818 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SCREENS AND GRAPHICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J R Lewis

J Lewis

SECRETARY:

J Lewis

REGISTERED OFFICE:

25 High Street

Cottenham

Cambridge

Cambridgeshire

CB24 8SA

REGISTERED NUMBER:

01231818 (England and Wales)

ACCOUNTANTS:

THP Limited

Chartered Accountants

24 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Tangible assets

4

48,082

60,148

CURRENT ASSETS

Stocks

5

26,327

20,166

Debtors

6

129,122

122,602

Investments

7

4,000

4,000

Cash at bank

57,371

71,975

216,820

218,743

CREDITORS

Amounts falling due within one year

8

112,856

112,736

NET CURRENT ASSETS

103,964

106,007

TOTAL ASSETS LESS CURRENT LIABILITIES

152,046

166,155

PROVISIONS FOR LIABILITIES

12,021

15,037

NET ASSETS

140,025

151,118

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

140,015

151,108

SHAREHOLDERS' FUNDS

140,025

151,118

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 21 May 2026 and were signed on its behalf by:

J R Lewis - Director

1.	STATUTORY INFORMATION

Screens And Graphics 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods and services supplied, net of returns, discounts and value added taxes. Revenue is recognised when goods are delivered and services supplied to the customer, such that the risks and rewards of ownership have passed to them.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and selling price less costs to sell, 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 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

341,799

66,507

18,495

167,424

594,225

Additions

-

-

-

2,498

2,498

At 31 December 2025

341,799

66,507

18,495

169,922

596,723

DEPRECIATION

At 1 January 2025

296,229

60,215

17,135

160,498

534,077

Charge for year

11,392

944

340

1,888

14,564

At 31 December 2025

307,621

61,159

17,475

162,386

548,641

NET BOOK VALUE

At 31 December 2025

34,178

5,348

1,020

7,536

48,082

At 31 December 2024

45,570

6,292

1,360

6,926

60,148

5.

STOCKS

2025

2024

as restated

£

£

Stocks

26,327

20,166

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

119,005

115,428

Other debtors

275

-

Prepayments

9,842

7,174

129,122

122,602

7.	CURRENT ASSET INVESTMENTS

2025

2024

as restated

£

£

Unlisted investments

4,000

4,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

19,047

20,874

Corporation tax

22,759

22,021

Social security and other taxes

10,291

7,957

VAT

46,250

49,714

Other creditors

3,559

2,941

Directors' current accounts

4,044

4,044

Accrued expenses

6,906

5,185

112,856

112,736

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

as restated

£

£

Within one year

28,730

44,355

Between one and five years

27,422

49,296

In more than five years

2,856

9,712

59,008

103,363