Exhibitions And Displays Direct Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 03798627 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EXHIBITIONS AND DISPLAYS DIRECT LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N L Brown

REGISTERED OFFICE:

Lawes & Co

Boyce's Building

40-42 Regents Street

Clifton

Bristol

BS8 4HU

REGISTERED NUMBER:

03798627 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Intangible assets

4

-

Property, plant and equipment

5

15,145

40,347

15,145

40,347

CURRENT ASSETS

Inventories

25,000

Debtors

6

101,751

100,877

Cash at bank

558,856

500,499

685,607

626,376

CREDITORS

Amounts falling due within one year

7

325,146

203,330

NET CURRENT ASSETS

360,461

423,046

TOTAL ASSETS LESS CURRENT
LIABILITIES

375,606

463,393

CREDITORS

Amounts falling due after more than one
year

8

-

(17,500

)

PROVISIONS FOR LIABILITIES

(3,264

)

(9,531

)

NET ASSETS

372,342

436,362

CAPITAL AND RESERVES

Called up share capital

151

Retained earnings

372,191

436,211

SHAREHOLDERS' FUNDS

372,342

436,362

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 July 2026 and were signed by:

N L Brown - Director

1.	STATUTORY INFORMATION

Exhibitions And Displays Direct 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

Revenue 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

21,300

AMORTISATION

At 1 January 2025

and 31 December 2025

21,300

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 January 2025

215,404

55,850

271,254

Additions

940

-

940

Disposals

-

(40,250

)

(40,250

)

At 31 December 2025

216,344

15,600

231,944

DEPRECIATION

At 1 January 2025

200,522

30,385

230,907

Charge for year

3,955

1,093

5,048

Eliminated on disposal

-

(19,156

)

(19,156

)

At 31 December 2025

204,477

12,322

216,799

NET BOOK VALUE

At 31 December 2025

11,867

3,278

15,145

At 31 December 2024

14,882

25,465

40,347

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 January 2025

7,500

14,750

22,250

Disposals

-

(14,750

)

(14,750

)

Transfer to ownership

(7,500

)

-

(7,500

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

6,165

12,781

18,946

Eliminated on disposal

-

(12,781

)

(12,781

)

Transfer to ownership

(6,165

)

-

(6,165

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

1,335

1,969

3,304

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

48,951

60,227

Amounts owed by group undertakings

49,604

38,731

Other debtors

3,196

1,919

101,751

100,877

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

17,500

30,000

Trade creditors

71,725

41,726

Taxation and social security

133,380

108,297

Other creditors

102,541

23,307

325,146

203,330

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

Bank loans

-

17,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank loans

17,500

47,500

The company's bankers hold fixed and floating charges over all of the company's assets.

10.	RELATED PARTY DISCLOSURES

During the year, the company made sales of £Nil (2024 - £3,808) and issued credit notes of £Nil (2024 - £5,000) to a group company.

At the balance sheet date, the company was owed £481 (2024 - £7,723) by a group company.

The transactions and balances disclosed are only with other group members which are not 100% group owned.

11.	ULTIMATE PARENT COMPANY

The ultimate controlling party is considered to be N L Brown.