REGISTERED NUMBER: 03941072 (England and Wales)

GRAPHIC DEALERS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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