REGISTERED NUMBER: 01208585 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Peterborough Printing Services Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

9

Director:

M A Brailsford

Registered office:

Ainsley House

Fengate

Peterborough

Cambs

PE1 5XG

Registered number:

01208585 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the director 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 director 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 Peterborough Printing Services Limited for the year ended 30 April 2026 which comprise the Statement of income and retained earnings, Statement of financial position 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 director of Peterborough Printing Services Limited in accordance with the terms of our engagement letter dated 24 September 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Peterborough Printing Services Limited and state those matters that we have agreed to state to the director of Peterborough Printing Services Limited 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 Peterborough Printing Services Limited and its director for our work or for this report.

It is your duty to ensure that Peterborough Printing Services Limited 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 Peterborough Printing Services Limited. You consider that Peterborough Printing Services Limited 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 Peterborough Printing Services Limited. 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.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

30 July 2026

Fixed assets

Tangible assets

5

850,956

722,553

Current assets

Stocks

11,215

10,835

Debtors

6

134,999

157,603

Cash at bank and in hand

209,222

44,909

355,436

213,347

Creditors

Amounts falling due within one year

7

398,814

176,803

Net current (liabilities)/assets

(43,378

)

36,544

Total assets less current liabilities

807,578

759,097

Creditors

Amounts falling due after more than one year

8

(179,896

)

(54,651

)

Provisions for liabilities

10

(45,686

)

(42,163

)

Net assets

581,996

662,283

Capital and reserves

Called up share capital

11

100

100

Retained earnings

581,896

662,183

Shareholders' funds

581,996

662,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

M A Brailsford - Director

1.	Statutory information

Peterborough Printing Services 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 on the historical cost basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are measured 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 the stock to its present location and condition.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Finance leasing and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

The company operates a defined contribution scheme for the director. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill

-

4 year straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property

-

not depreciated

Fixtures and fittings

-

10% reducing balance

Plant and machinery

-

15% reducing balance

Office equipment

-

20% reducing balance

Motor vehicles

-

20% reducing balance

Depreciation is not provided on freehold property where, in the opinion of the directors, the residual value of that property is such that any depreciation charge would be immaterial.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4.	Employees and directors

The average number of employees during the year was 11 (2025 - 10 ) .

5.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Cost

At 1 May 2025

511,837

611,344

78,216

Additions

-

226,157

-

Disposals

-

(158,936

)

-

At 30 April 2026

511,837

678,565

78,216

Depreciation

At 1 May 2025

-

484,897

67,492

Charge for year

-

47,761

1,072

Eliminated on disposal

-

(124,724

)

-

At 30 April 2026

-

407,934

68,564

Net book value

At 30 April 2026

511,837

270,631

9,652

At 30 April 2025

511,837

126,447

10,724

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 May 2025

92,285

47,906

1,341,588

Additions

-

-

226,157

Disposals

-

-

(158,936

)

At 30 April 2026

92,285

47,906

1,408,809

Depreciation

At 1 May 2025

28,727

37,919

619,035

Charge for year

12,711

1,998

63,542

Eliminated on disposal

-

-

(124,724

)

At 30 April 2026

41,438

39,917

557,853

Net book value

At 30 April 2026

50,847

7,989

850,956

At 30 April 2025

63,558

9,987

722,553

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

134,458

154,975

Prepayments

541

2,628

134,999

157,603

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

1,667

10,000

Hire purchase contracts (see note 9)

56,584

14,126

Trade creditors

109,302

72,110

Corporation tax

1,148

40,874

PAYE and NIC

3,070

3,060

VAT

168

5,157

Other creditors

2,158

2,164

Directors' current accounts

218,075

20,929

Accruals

6,642

8,383

398,814

176,803

Bank loans relate to a Bounce Back loan payable over six years. Interest is chargeable twelve months after the loan being drawn. This loan is 100% government backed.

Obligations under finance leases and hire purchase contracts are secured on the assets concerned.

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

1,667

Hire purchase contracts (see note 9)

179,896

52,984

179,896

54,651

Obligations under finances leases and hire purchases contracts are secured on the assets concerned.

9.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

56,584

14,126

Between one and five years

179,896

52,984

236,480

67,110

Non-cancellable

operating leases

2026

2025

£

£

Within one year

1,200

-

Between one and five years

1,600

-

2,800

-

10.	Provisions for liabilities

2026

2025

£

£

Deferred tax

45,686

42,163

Deferred

tax

£

Balance at 1 May 2025

42,163

Provided during year

3,523

Balance at 30 April 2026

45,686

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£1

100

100