GRAPHTERS LIMITED

Company Registration Number:
01908808 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

GRAPHTERS LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

GRAPHTERS LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 30,835 31,567
Total fixed assets: 30,835 31,567
Current assets
Stocks: 97,035 69,631
Debtors:   2,293,125 2,495,322
Cash at bank and in hand: 1,160,624 1,256,220
Total current assets: 3,550,784 3,821,173
Creditors: amounts falling due within one year:   (333,028) (356,025)
Net current assets (liabilities): 3,217,756 3,465,148
Total assets less current liabilities: 3,248,591 3,496,715
Total net assets (liabilities): 3,248,591 3,496,715
Capital and reserves
Called up share capital: 1,066 1,066
Profit and loss account: 3,247,525 3,495,649
Shareholders funds: 3,248,591 3,496,715

The notes form part of these financial statements

GRAPHTERS LIMITED

Balance sheet statements

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 June 2026
and signed on behalf of the board by:

Name: Ms A C Cleeve
Status: Director

The notes form part of these financial statements

GRAPHTERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

GRAPHTERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 42 40

GRAPHTERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 138,266
Additions 9,917
At 31 December 2025 148,183
Depreciation
At 01 January 2025 106,699
Charge for year 10,649
At 31 December 2025 117,348
Net book value
At 31 December 2025 30,835
At 31 December 2024 31,567

GRAPHTERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Changes in presentation and prior period adjustments

£150,000 has been reclassified from investments in the 2024 accounts to debtors following a review of the substance of the arrangement. The balance represents a loan receivable rather than an equity or other investment interest and has therefore been presented within debtors. This reclassification is presentational only and has no impact on the reported profit, net assets or total shareholders’ funds for 2024. The loan was deemed irrecoverable in 2025 and written off as bad debt expense in the 2025 profit and loss account.

GRAPHTERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Related party transactions

Name of the related party: John Northover Associates
Relationship:
Close family member of Mrs W M Northover
Description of the Transaction: Purchase of services
£
Balance at 01 January 2025 2,000
Balance at 31 December 2025 0
Name of the related party: Ultrasun UK Ltd
Relationship:
Ms A C Cleeve is a director of both companies
Description of the Transaction: Purchase of goods and services
£
Balance at 01 January 2025 16,519
Balance at 31 December 2025 18,622
Name of the related party: Ultrasun UK Ltd
Relationship:
Ms A C Cleeve is a director of both companies
Description of the Transaction: Sale of goods and services
£
Balance at 01 January 2025 181,559
Balance at 31 December 2025 135,866
Name of the related party: Cura Beauty UK Ltd
Relationship:
Ms A C Cleeve is a director of both companies
Description of the Transaction: Sale of goods and services
£
Balance at 01 January 2025 31,672
Balance at 31 December 2025 55,493
Name of the related party: Skinsense Ltd
Relationship:
Ms A C Cleeve is a director of both companies
Description of the Transaction: Purchase of goods and services
£
Balance at 01 January 2025 0
Balance at 31 December 2025 46
Name of the related party: Skinsense Ltd
Relationship:
Ms A C Cleeve is a director of both companies
Description of the Transaction: Sale of goods and services
£
Balance at 01 January 2025 433,805
Balance at 31 December 2025 451,798
Name of the related party: SBC Skincare Ltd
Relationship:
Ms A C Cleeve is a director of both companies
Description of the Transaction: Purchase of goods and services
£
Balance at 01 January 2025 0
Balance at 31 December 2025 153
Name of the related party: SBC Skincare Ltd
Relationship:
Ms A C Cleeve is a director of both companies
Description of the Transaction: Sales of goods, services and provision of loan
£
Balance at 01 January 2025 1,701,456
Balance at 31 December 2025 1,543,941