REGISTERED NUMBER: 03109710

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MULTI DESIGN SERVICES LTD

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

4

DIRECTORS:

K R Sang

Mrs J F Sang

SECRETARY:

Mrs J F Sang

REGISTERED OFFICE:

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

REGISTERED NUMBER:

03109710

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

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 Statement of financial position. 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 Multi Design Services Ltd for the year ended 31 December 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity 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 Multi Design Services Ltd, as a body, in accordance with the terms of our engagement letter dated 28 January 2005. Our work has been undertaken solely to prepare for your approval the financial statements of Multi Design Services Ltd and state those matters that we have agreed to state to the Board of Directors of Multi Design Services 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 Multi Design Services Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Multi Design Services 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 loss of Multi Design Services Ltd. You consider that Multi Design Services 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 Multi Design Services 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.

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

Date: .............................................

FIXED ASSETS

Intangible assets

4

1,000

2,000

Tangible assets

5

415

2,569

1,415

4,569

CURRENT ASSETS

Debtors

6

751

6,879

Cash at bank

35,137

53,971

35,888

60,850

CREDITORS

Amounts falling due within one year

7

19,389

41,106

NET CURRENT ASSETS

16,499

19,744

TOTAL ASSETS LESS CURRENT LIABILITIES

17,914

24,313

PROVISIONS FOR LIABILITIES

104

643

NET ASSETS

17,810

23,670

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

17,800

23,660

SHAREHOLDERS' FUNDS

17,810

23,670

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 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 22 July 2026 and were signed on its behalf by:

K R Sang - Director

1.	STATUTORY INFORMATION

Multi Design Services Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company's turnover represents the value, excluding Value Added Tax, of goods and services supplied to customers during the year.

GOODWILL

During 2017 the trade of Sang Design Services was transferred to Multi Design Services Ltd at a value of £10,000 amortised evenly over its estimated life of 10 years.

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.

Plant and machinery

-

33% on cost, 25% on cost and 20% on cost

Computer equipment

-

33% on cost

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

10,000

AMORTISATION

At 1 January 2025

8,000

Charge for year

1,000

At 31 December 2025

9,000

NET BOOK VALUE

At 31 December 2025

1,000

At 31 December 2024

2,000

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

10,545

7,043

17,588

DEPRECIATION

At 1 January 2025

8,705

6,314

15,019

Charge for year

1,810

344

2,154

At 31 December 2025

10,515

6,658

17,173

NET BOOK VALUE

At 31 December 2025

30

385

415

At 31 December 2024

1,840

729

2,569

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

5,918

VAT

175

-

Prepayments

576

961

751

6,879

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

513

Tax

-

1,138

VAT

-

835

Directors' loan accounts

17,959

37,190

Accruals

-

1,430

Accrued expenses

1,430

-

19,389

41,106

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

£1

10

10

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

K R Sang

Balance outstanding at start of year

(27,390

)

(27,078

)

Amounts advanced

10,000

-

Amounts repaid

(312

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,702

)

(27,390

)

Mrs J F Sang

Balance outstanding at start of year

(9,800

)

(9,800

)

Amounts advanced

9,543

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(257

)

(9,800

)