Company No: 12956744 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Matthew George Taylor
	Rachel Simone Taylor

REGISTERED OFFICE	1 Whitby Drive
	Stockton Lane
	York
	YO31 1EX
	United Kingdom

COMPANY NUMBER

12956744 (England and Wales)

ACCOUNTANT	Jones & Co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Intangible assets	3	76,725		86,025
Tangible assets	4	3,047		4,062
		79,772		90,087
Current assets
Debtors	5	18,615		24,674
Cash at bank and in hand	6	33,907		25,067
		52,522		49,741
Creditors: amounts falling due within one year	7	( 48,428)		( 58,807)
Net current assets/(liabilities)		4,094		(9,066)
Total assets less current liabilities		83,866		81,021
Creditors: amounts falling due after more than one year	8	( 41,850)		( 60,450)
Net assets		42,016		20,571
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		41,916		20,471
Total shareholders' funds		42,016		20,571

For the financial year ending 31 December 2025 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of HBA Graphic Design Ltd (registered number: 12956744) were approved and authorised for issue by the Board of Directors on 11 June 2026. They were signed on its behalf by:

Matthew George Taylor Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

HBA Graphic Design Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Whitby Drive, Stockton Lane, York, YO31 1EX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	31.12.2025		31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 January 2025	93,000		93,000
At 31 December 2025	93,000		93,000
Accumulated amortisation
At 01 January 2025	6,975		6,975
Charge for the financial year	9,300		9,300
At 31 December 2025	16,275		16,275
Net book value
At 31 December 2025	76,725		76,725
At 31 December 2024	86,025		86,025

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	5,000		5,000
At 31 December 2025	5,000		5,000
Accumulated depreciation
At 01 January 2025	938		938
Charge for the financial year	1,015		1,015
At 31 December 2025	1,953		1,953
Net book value
At 31 December 2025	3,047		3,047
At 31 December 2024	4,062		4,062

5. Debtors

	31.12.2025		31.12.2024
	£		£
Trade debtors	18,398		24,674
Other debtors	217		0
	18,615		24,674

6. Cash and cash equivalents

	31.12.2025		31.12.2024
	£		£
Cash at bank and in hand	33,907		25,067

7. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	7,919		12,076
Taxation and social security	15,306		14,124
Other creditors	25,203		32,607
	48,428		58,807

8. Creditors: amounts falling due after more than one year

	31.12.2025		31.12.2024
	£		£
Other creditors	41,850		60,450

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100