REGISTERED NUMBER: 03798169 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

The Label Centre Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J R Bryan

Mr D R Bryan

Mrs D Farley

Mr L D Stephenson

Mrs B L Challoner

SECRETARY:

Mr D R Bryan

REGISTERED OFFICE:

Town Works

Washington Street Industrial Estate

Cradley Road

Dudley

West Midlands

DY2 9PH

REGISTERED NUMBER:

03798169 (England and Wales)

FIXED ASSETS

Tangible assets

4

567,517

417,106

CURRENT ASSETS

Stocks

186,043

190,435

Debtors

5

488,153

518,671

Cash at bank and in hand

105,062

96,296

779,258

805,402

CREDITORS

Amounts falling due within one year

352,719

355,565

NET CURRENT ASSETS

426,539

449,837

TOTAL ASSETS LESS CURRENT LIABILITIES

994,056

866,943

CREDITORS

Amounts falling due after more than one year

(132,341

)

(127,036

)

PROVISIONS FOR LIABILITIES

6

(141,879

)

(104,277

)

NET ASSETS

719,836

635,630

CAPITAL AND RESERVES

Called up share capital

7

2

2

Capital redemption reserve

(69,999

)

(69,999

)

Retained earnings

789,833

705,627

SHAREHOLDERS' FUNDS

719,836

635,630

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 June 2026 and were signed on its behalf by:

Mr D R Bryan - Director

Mrs J R Bryan - Director

Mrs D Farley - Director

1.	STATUTORY INFORMATION

The Label Centre 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

25% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 25 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

1,365,938

Additions

231,737

Disposals

(40,875

)

At 31 December 2025

1,556,800

DEPRECIATION

At 1 January 2025

948,832

Charge for year

75,451

Eliminated on disposal

(35,000

)

At 31 December 2025

989,283

NET BOOK VALUE

At 31 December 2025

567,517

At 31 December 2024

417,106

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 January 2025

509,995

Additions

102,687

Transfer to ownership

(445,000

)

At 31 December 2025

167,682

DEPRECIATION

At 1 January 2025

377,750

Charge for year

11,634

Transfer to ownership

(373,417

)

At 31 December 2025

15,967

NET BOOK VALUE

At 31 December 2025

151,715

At 31 December 2024

132,245

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by associates

79,937

79,238

6.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

141,879

104,277

Deferred

tax

£

Balance at 1 January 2025

104,277

Provided during year

37,602

Balance at 31 December 2025

141,879

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary B

£1

1

1

2

2

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.