REGISTERED NUMBER: 07282968 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

GRASSHOPPER DISPLAYS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

6

DIRECTOR:

B D Jenkinson

REGISTERED OFFICE:

Norton Lodge

Crown Road

Cold Norton

Chelmsford

Essex

CM3 6JF

REGISTERED NUMBER:

07282968 (England and Wales)

ACCOUNTANTS:

David Rice Associates Ltd

Chartered Certified Accountants

4 Wellington Circus

Nottingham

Nottinghamshire

NG1 5AL

FIXED ASSETS

Intangible assets

5

-

2,833

Property, plant and equipment

6

10,742

13,815

10,742

16,648

CURRENT ASSETS

Inventories

300

400

Debtors

7

117,491

96,989

Cash at bank

219,941

37,707

337,732

135,096

CREDITORS

Amounts falling due within one year

8

136,486

127,524

NET CURRENT ASSETS

201,246

7,572

TOTAL ASSETS LESS CURRENT LIABILITIES

211,988

24,220

PROVISIONS FOR LIABILITIES

9

2,685

3,454

NET ASSETS

209,303

20,766

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

209,203

20,666

SHAREHOLDERS' FUNDS

209,303

20,766

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 June 2026 and were signed by:

B D Jenkinson - Director

1.	STATUTORY INFORMATION

Grasshopper Displays Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Office equipment

-

33% on cost

Stocks

Inventories 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

255,000

AMORTISATION

At 1 April 2025

252,167

Charge for year

2,833

At 31 March 2026

255,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

2,833

6.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Office

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

25,043

4,692

29,735

DEPRECIATION

At 1 April 2025

12,120

3,800

15,920

Charge for year

2,584

489

3,073

At 31 March 2026

14,704

4,289

18,993

NET BOOK VALUE

At 31 March 2026

10,339

403

10,742

At 31 March 2025

12,923

892

13,815

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

64,964

45,411

Amounts owed by group undertakings

50,000

50,000

Other debtors

2,527

1,578

117,491

96,989

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,653

9,066

Taxation and social security

107,550

97,081

Other creditors

21,283

21,377

136,486

127,524

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

2,685

3,454

Deferred

tax

£

Balance at 1 April 2025

3,454

Utilised during year

(769

)

Balance at 31 March 2026

2,685

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary Shares

1

100

100

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grasshopper Displays Ltd for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Grasshopper Displays Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Grasshopper Displays Ltd and state those matters that we have agreed to state to the director of Grasshopper Displays Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Grasshopper Displays Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Grasshopper Displays Ltd. You consider that Grasshopper Displays Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Grasshopper Displays Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

David Rice Associates Ltd

Chartered Certified Accountants

4 Wellington Circus

Nottingham

Nottinghamshire

NG1 5AL

5 June 2026