REGISTERED NUMBER: 11646479 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

THE ENGRAVING WORKSHOP LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A Luddington-Smith

REGISTERED OFFICE:

Southfields Lodge

Kimbolton Road

Bolnhurst

Bedfordshire

MK44 2EY

REGISTERED NUMBER:

11646479 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

4,646

6,132

CURRENT ASSETS

Stocks

73,884

63,475

Debtors

6

20,970

26,542

Cash at bank and in hand

47,822

52,503

142,676

142,520

CREDITORS

Amounts falling due within one year

7

24,189

14,597

NET CURRENT ASSETS

118,487

127,923

TOTAL ASSETS LESS CURRENT LIABILITIES

123,133

134,055

CREDITORS

Amounts falling due after more than one year

8

-

(2,450

)

PROVISIONS FOR LIABILITIES

(883

)

(1,165

)

NET ASSETS

122,250

130,440

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

122,249

130,439

122,250

130,440

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 director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2026 and were signed by:

Ms A Luddington-Smith - Director

1.	STATUTORY INFORMATION

The Engraving Workshop 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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.

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 reducing balance

Fixtures and fittings

-

33% on cost

Computer equipment

-

25% on cost

STOCKS

Stocks 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

8,076

250

5,487

13,813

Additions

-

-

250

250

At 31 October 2025

8,076

250

5,737

14,063

DEPRECIATION

At 1 November 2024

3,866

250

3,565

7,681

Charge for year

632

-

1,104

1,736

At 31 October 2025

4,498

250

4,669

9,417

NET BOOK VALUE

At 31 October 2025

3,578

-

1,068

4,646

At 31 October 2024

4,210

-

1,922

6,132

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,141

8,537

Other debtors

2,098

1,200

Directors' current accounts

1,987

15,185

Prepayments

2,744

1,620

20,970

26,542

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,450

4,200

Trade creditors

9,601

2,796

Tax

2,635

957

Social security and other taxes

88

(1,050

)

VAT

2,461

1,059

Other creditors

5,987

5,661

Accrued expenses

967

974

24,189

14,597

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

2,450

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Ms A Luddington-Smith

Balance outstanding at start of year

15,185

10,190

Amounts advanced

2,300

6,471

Amounts repaid

(15,497

)

(1,476

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,988

15,185