ABCV Creative Signs Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07826203

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		26,500		26,500
Tangible Assets	5		66,190		41,182

			92,690		67,682
CURRENT ASSETS
Stocks	6	44,756		34,789
Debtors	7	14,417		18,936
Cash at bank and in hand		20,601		71,213

		79,774		124,938
Creditors: Amounts Falling Due Within One Year	8	(136,341 )		(169,742 )

NET CURRENT ASSETS (LIABILITIES)			(56,567 )		(44,804 )

TOTAL ASSETS LESS CURRENT LIABILITIES			36,123		22,878

Creditors: Amounts Falling Due After More Than One Year	9		(34,109 )		-

NET ASSETS			2,014		22,878

CAPITAL AND RESERVES
Called up share capital	11		10		10
Profit and Loss Account			2,004		22,868

SHAREHOLDERS' FUNDS			2,014		22,878

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ABCV Creative Signs Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Karoly Sendula

Director

03/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

ABCV Creative Signs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07826203 . The registered office is Ground floor, Mollison House, 43 Aden Road, Enfield, Middlesex, EN3 7SY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

Having regard to the continued financial support of the directors, the going concern basis continues to be adopted in preparing the accounts. The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% straight line
Computer Equipment	33% on cost

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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ABCV Creative Signs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	26,500

As at 31 October 2025	26,500

Net Book Value
As at 31 October 2025	26,500

As at 1 November 2024	26,500

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	70,000	8,000	78,000
Additions	64,685	-	64,685
Disposals	(70,000 )	-	(70,000 )

As at 31 October 2025	64,685	8,000	72,685

Depreciation
As at 1 November 2024	34,418	2,400	36,818
Provided during the period	7,195	400	7,595
Disposals	(37,918 )	-	(37,918 )

As at 31 October 2025	3,695	2,800	6,495

Net Book Value
As at 31 October 2025	60,990	5,200	66,190

As at 1 November 2024	35,582	5,600	41,182

6. Stocks

	2025	2024
	£	£
Stock	11,000	11,000
Work in progress	33,756	23,789

	44,756	34,789

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ABCV Creative Signs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,073	8,617
Prepayments and accrued income	4,650	4,625
Other debtors	5,694	5,694

	14,417	18,936

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	16,851	-
Trade creditors	1,700	16,283
Bank loans and overdrafts	5,324	16,167
Other taxes and social security	184	295
VAT	11,036	10,635
Other creditors	30,685	48,225
Accruals and deferred income	23,061	18,111
Director's loan account	47,500	60,026

	136,341	169,742

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	34,109	-

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	16,851	-
Later than one year and not later than five years	34,109	-

	50,960	-

	50,960	-

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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ABCV Creative Signs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Directors Advances, Credits and Guarantees

Included in other creditors, is a balance owed to the director of £47,500 (2024 £60,026). This balance is stated at its transactional value and not at its present value.

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Karoly Sendula	65,026	-	17,526	-	47,500

The above loan is unsecured, interest free and repayable on demand.

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