REGISTERED NUMBER: 03802745 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

VARIO PRESS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

D B Clarke

G A Clarke

A S Whorrod

M Wiaterek

Secretary:

D B Clarke

Registered office:

Marish Wharf

St Mary's Road

Langley

Slough

Berkshire

SL3 6DA

Registered number:

03802745 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

2,061,830

2,258,529

Investments

5

17,181

17,181

2,079,011

2,275,710

Current assets

Stocks

364,656

256,675

Debtors

6

1,105,036

1,573,643

Investments

7

1,733,988

1,582,223

Cash at bank

513,680

423,151

3,717,360

3,835,692

Creditors

Amounts falling due within one year

8

2,147,821

2,371,623

Net current assets

1,569,539

1,464,069

Total assets less current liabilities

3,648,550

3,739,779

Creditors

Amounts falling due after more than one year

9

(42,605

)

(109,102

)

Provisions for liabilities

(464,674

)

(457,033

)

Net assets

3,141,271

3,173,644

Capital and reserves

Called up share capital

10

1,100

1,100

Share premium

11

59,000

59,000

Capital redemption reserve

11

100

100

Retained earnings

11

3,081,071

3,113,444

Shareholders' funds

3,141,271

3,173,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 11 June 2026 and were signed on its behalf by:

G A Clarke - Director

1.	Statutory information

Vario Press 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.

Related party exemption

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.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements and estimates in determining the carrying amounts of certain assets and liabilities. Management makes assumptions of the effects of uncertain future events on those assets and liabilities at the balance sheet date. The management's estimates and assumptions are based on historical experience and expectation of future events and are reviewed periodically. This disclosure excludes uncertainty over future events and judgement in respect of measuring financial instruments.

Turnover

Turnover represents amounts receivable for goods and services provided in the year and is stated net of VAT.

Tangible fixed assets

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

Leasehold property

-

10% straight line

Plant and machinery

-

10 - 15% straight line

Fixtures and fittings

-

20% straight line

Motor vehicles

-

20% straight line

Computer equipment

-

33% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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 shorter.

The interest element of these obligations is charged to the profit and loss account on a straight line basis over the period of the lease.

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

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

3.	Employees and directors

The average number of employees during the year was 40 (2024 - 37 ) .

4.	Tangible fixed assets

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

Cost

At 1 October 2024

477,915

4,001,923

127,393

Additions

-

200,491

2,145

Disposals

-

(146,880

)

-

At 30 September 2025

477,915

4,055,534

129,538

Depreciation

At 1 October 2024

468,417

1,930,827

110,164

Charge for year

1,624

292,059

4,325

Eliminated on disposal

-

(90,298

)

-

At 30 September 2025

470,041

2,132,588

114,489

Net book value

At 30 September 2025

7,874

1,922,946

15,049

At 30 September 2024

9,498

2,071,096

17,229

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 October 2024

231,686

129,108

4,968,025

Additions

-

1,824

204,460

Disposals

-

-

(146,880

)

At 30 September 2025

231,686

130,932

5,025,605

Depreciation

At 1 October 2024

78,926

121,162

2,709,496

Charge for year

41,264

5,305

344,577

Eliminated on disposal

-

-

(90,298

)

At 30 September 2025

120,190

126,467

2,963,775

Net book value

At 30 September 2025

111,496

4,465

2,061,830

At 30 September 2024

152,760

7,946

2,258,529

There was a net book value of £818,654 (2024: £737,664) of assets under hire purchase as at the balance sheet date.

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 October 2024

and 30 September 2025

17,181

Net book value

At 30 September 2025

17,181

At 30 September 2024

17,181

Investments in group undertakings are stated at cost less any accumulated impairment losses. Cost represents the fair value of the consideration given at the date of acquisition.

Investments are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

829,229

1,155,914

Other debtors

55,602

55,672

Prepayments and accrued income

220,205

362,057

1,105,036

1,573,643

7.	Current asset investments

2025

2024

£

£

Unlisted investments

1,733,988

1,582,223

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

182,269

185,471

Trade creditors

270,088

216,304

Amounts owed to group undertakings

17,181

17,181

Corporation tax

747

43

Social security and other taxes

47,668

44,356

VAT

127,747

204,048

Other creditors

928,306

957,498

Accruals and deferred income

573,815

746,722

2,147,821

2,371,623

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

42,605

109,102

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

900

Ordinary A

£1

900

900

100

Ordinary B

£1

100

100

100

Ordinary C

£1

100

100

1,100

1,100

11.

Reserves

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1 October 2024

3,113,444

59,000

100

3,172,544

Profit for the year

147,627

147,627

Dividends

(180,000

)

(180,000

)

At 30 September 2025

3,081,071

59,000

100

3,140,171

12.	Related party disclosures

Included within other creditors is an aggregate amount of £828,922 (2024: £768,839) owed by the company to the directors at the balance sheet date. The loan is unsecured, interest free and repayable on demand.

During the year the company paid rent of £250,000 (2024: £250,000) to DJ End Furbs, a pension scheme of which D B Clarke is a beneficiary.The rent paid is on arm's-length terms. At 30 September 2025 DJ End Furbs owed £24,000 (2024: £22,200) to the company.

13.	Ultimate controlling party

The ultimate controlling party is D B Clarke.