IRIS Accounts Production v26.1.0.640 03941072 Board of Directors 1.11.24 31.10.25 31.10.25 true false true false false true false Ordinary 'A' shares 1.00000 Ordinary 'B' shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03941072 2024-10-31 03941072 2025-10-31 03941072 2024-11-01 2025-10-31 03941072 2023-10-31 03941072 2023-11-01 2024-10-31 03941072 2024-10-31 03941072 ns15:EnglandWales 2024-11-01 2025-10-31 03941072 ns14:PoundSterling 2024-11-01 2025-10-31 03941072 ns10:Director1 2024-11-01 2025-10-31 03941072 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03941072 ns10:SmallEntities 2024-11-01 2025-10-31 03941072 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 03941072 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 03941072 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03941072 ns10:FullAccounts 2024-11-01 2025-10-31 03941072 ns10:OrdinaryShareClass2 2024-11-01 2025-10-31 03941072 ns10:OrdinaryShareClass3 2024-11-01 2025-10-31 03941072 ns10:Director2 2024-11-01 2025-10-31 03941072 ns10:Director3 2024-11-01 2025-10-31 03941072 ns10:Director4 2024-11-01 2025-10-31 03941072 ns10:RegisteredOffice 2024-11-01 2025-10-31 03941072 ns5:CurrentFinancialInstruments 2025-10-31 03941072 ns5:CurrentFinancialInstruments 2024-10-31 03941072 ns5:ShareCapital 2025-10-31 03941072 ns5:ShareCapital 2024-10-31 03941072 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 03941072 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 03941072 ns5:FurnitureFittings 2024-11-01 2025-10-31 03941072 ns5:ComputerEquipment 2024-11-01 2025-10-31 03941072 ns5:FurnitureFittings 2024-10-31 03941072 ns5:ComputerEquipment 2024-10-31 03941072 ns5:FurnitureFittings 2025-10-31 03941072 ns5:ComputerEquipment 2025-10-31 03941072 ns5:FurnitureFittings 2024-10-31 03941072 ns5:ComputerEquipment 2024-10-31 03941072 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 03941072 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 03941072 ns10:OrdinaryShareClass2 2025-10-31 03941072 ns10:OrdinaryShareClass3 2025-10-31 03941072 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 03941072 ns5:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31

REGISTERED NUMBER: 03941072 (England and Wales)

GRAPHIC DEALERS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

GRAPHIC DEALERS LIMITED (REGISTERED NUMBER: 03941072)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

GRAPHIC DEALERS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | A J Barnett

| J R Richards

| J P M Vaughan

| N J Southey

| REGISTERED OFFICE: | 167-169 Great Portland Street

| Fifth Floor

| London

| W1W 5PF

| REGISTERED NUMBER: | 03941072 (England and Wales)

| ACCOUNTANTS: | ASK Accounting Services

| 25 Dunstable Road

| Caddington

| Luton

| Bedfordshire

| LU1 4AL

GRAPHIC DEALERS LIMITED (REGISTERED NUMBER: 03941072)

BALANCE SHEET

31 OCTOBER 2025

| 31/10/25 | 31/10/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,366 |  | 5,791 |  |

Investments | 5 | 14 |  | 14 |  |

5,380 |  | 5,805 |  |

CURRENT ASSETS

Debtors | 6 | 86,107 |  | 72,949 |  |

Cash at bank and in hand | 147,339 |  | 148,279 |  |

233,446 |  | 221,228 |  |

CREDITORS

Amounts falling due within one year | 7 | 129,213 |  | 110,234 |  |

NET CURRENT ASSETS | 104,233 |  | 110,994 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 109,613 |  | 116,799 |  |

PROVISIONS FOR LIABILITIES | 1,020 |  | 1,087 |  |

NET ASSETS | 108,593 |  | 115,712 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 13 |  | 13 |  |

Retained earnings | 9 | 108,580 |  | 115,699 |  |

SHAREHOLDERS' FUNDS | 108,593 |  | 115,712 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

GRAPHIC DEALERS LIMITED (REGISTERED NUMBER: 03941072)

BALANCE SHEET - continued

31 OCTOBER 2025

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 5 June 2026 and were signed on its behalf by:

J P M Vaughan - Director

GRAPHIC DEALERS LIMITED (REGISTERED NUMBER: 03941072)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Graphic Dealers 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 represents net invoiced sales of goods and services, excluding value added tax.

| Supplier invoices received after the balance sheet date are accrued for to the extent that they relate to members' usage of services before the financial year-end. Sales invoices which recharge these costs to members are accrued on the same basis so as to match income with costs.

| Tangible fixed assets

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

| Furniture & office equipment | - | At varying rates according to type

| Creative media suite | - | 25% on reducing balance

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

GRAPHIC DEALERS LIMITED (REGISTERED NUMBER: 03941072)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

4. | TANGIBLE FIXED ASSETS

| Furniture |  | Creative |

| & office |  | media |

| equipment |  | suite |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 14,990 |  | 43,950 |  | 58,940 |  |

| Additions | 4,155 |  | - |  | 4,155 |  |

| Disposals | (8,029 | ) | - |  | (8,029 | ) |

| At 31 October 2025 | 11,116 |  | 43,950 |  | 55,066 |  |

| DEPRECIATION

| At 1 November 2024 | 9,894 |  | 43,255 |  | 53,149 |  |

| Charge for year | 4,406 |  | 174 |  | 4,580 |  |

| Eliminated on disposal | (8,029 | ) | - |  | (8,029 | ) |

| At 31 October 2025 | 6,271 |  | 43,429 |  | 49,700 |  |

| NET BOOK VALUE

| At 31 October 2025 | 4,845 |  | 521 |  | 5,366 |  |

| At 31 October 2024 | 5,096 |  | 695 |  | 5,791 |  |

5. | FIXED ASSET INVESTMENTS

| The fixed asset investment represents 100% of the issued share capital in Graphic Wholesale Ltd, a dormant company with aggregate capital and reserves totalling £3,516.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade debtors | 85,867 |  | 42,457 |  |

| Other debtors | 240 |  | 30,492 |  |

86,107 |  | 72,949 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade creditors | 67,548 |  | 27,242 |  |

| Amounts owed to participating interests | 3,530 |  | 3,530 |  |

| Taxation and social security | 17,916 |  | 11,654 |  |

| Other creditors | 40,219 |  | 67,808 |  |

129,213 |  | 110,234 |  |

GRAPHIC DEALERS LIMITED (REGISTERED NUMBER: 03941072)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/10/25 |  | 31/10/24

| value: | £ | £ |

| 8 | Ordinary 'A' shares | £1 | 8 |  | 8 |  |

| 5 | Ordinary 'B' shares | £1 | 5 |  | 5 |  |

13 |  | 13 |  |

| The shareholdings above are correct as at the balance sheet date; there is some subsequent reorganization of the split between 'A' and 'B' classes although the total share capital remains unchanged.

| Class 'A' shares carry equal rights in respect to voting and participation in any distribution arising from the winding up of the company; they do not carry an entitlement to receive dividends

| Class 'B' shares carry no voting rights and confer no entitlement to participation in any distribution arising from the winding up of the company; they do carry an entitlement to receive dividends.

9. | RESERVES

| Retained

| earnings

£ |

| At 1 November 2024 | 115,699 |  |

| Profit for the year | 2,944 |  |

| Dividends | (10,063 | ) |

| At 31 October 2025 | 108,580 |  |