Signs & Graphics (UK) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04542425 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 October 2025

for

Signs & Graphics (UK) Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

A M Kelly

N Kelly

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

04542425 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Signs & Graphics (UK) Ltd for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Signs & Graphics (UK) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Signs & Graphics (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of Signs & Graphics (UK) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Signs & Graphics (UK) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Signs & Graphics (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Signs & Graphics (UK) Ltd. You consider that Signs & Graphics (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Signs & Graphics (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

15 July 2026

FIXED ASSETS

Intangible assets

4

69

140

Tangible assets

5

39,891

43,215

39,960

43,355

CURRENT ASSETS

Stocks

1,077

10,250

Debtors

6

149,444

133,804

Cash at bank

402,184

310,912

552,705

454,966

CREDITORS

Amounts falling due within one year

7

122,045

105,941

NET CURRENT ASSETS

430,660

349,025

TOTAL ASSETS LESS CURRENT LIABILITIES

470,620

392,380

PROVISIONS FOR LIABILITIES

7,848

8,857

NET ASSETS

462,772

383,523

CAPITAL AND RESERVES

Called up share capital

8

785

Share premium

9

3,421

Capital redemption reserve

9

300

Retained earnings

9

458,266

379,017

SHAREHOLDERS' FUNDS

462,772

383,523

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 15 July 2026 and were signed on its behalf by:

A M Kelly - Director

1.	STATUTORY INFORMATION

Signs & Graphics (UK) Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

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.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 November 2024

and 31 October 2025

708

AMORTISATION

At 1 November 2024

568

Amortisation for year

71

At 31 October 2025

639

NET BOOK VALUE

At 31 October 2025

69

At 31 October 2024

140

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 November 2024

8,547

18,896

12,622

74,440

114,505

Additions

-

1,758

1,003

21,820

24,581

Disposals

-

(17,645

)

(17,645

)

At 31 October 2025

8,547

20,654

13,625

78,615

121,441

DEPRECIATION

At 1 November 2024

8,547

12,726

12,463

37,554

71,290

Charge for year

-

1,998

304

16,780

19,082

Eliminated on disposal

-

(8,822

)

(8,822

)

At 31 October 2025

8,547

14,724

12,767

45,512

81,550

NET BOOK VALUE

At 31 October 2025

-

5,930

858

33,103

39,891

At 31 October 2024

-

6,170

159

36,886

43,215

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

144,949

131,156

Other debtors

165

-

Prepayments and accrued income

4,330

2,648

149,444

133,804

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Hire purchase contracts

-

5,131

Trade creditors

36,204

28,494

Corporation tax

51,120

43,863

Social security and other taxes

-

3,343

VAT

22,571

16,383

Other creditors

7,419

6,032

Directors' current accounts

271

695

Accruals and deferred income

4,460

2,000

122,045

105,941

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

160

Ordinary

£1

160

585

Ordinary A

£1

585

40

Ordinary B

£1

40

785

9.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

At 1 November 2024

379,017

3,421

300

382,738

Profit for the year

152,685

-

152,685

Dividends

(73,436

)

-

(73,436

)

At 31 October 2025

458,266

3,421

300

461,987

10.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had total future commitments of £34,538 (2024: £6,458).