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STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Academy Signs Holdings Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 03116471

ACADEMY SIGNS HOLDINGS LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

ACADEMY SIGNS HOLDINGS LIMITED

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF ACADEMY SIGNS HOLDINGS LIMITED

YEAR ENDED 31 DECEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Academy Signs Holdings Limited for the year ended 31 December 2025, which comprise the abridged 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
31 July 2026

ACADEMY SIGNS HOLDINGS LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 122,234 |  | 181,748
Investments | 6 |  | 2 |  | 2
|  | ------------ |  | ------------
|  | 122,236 |  | 181,750

Current assets

Debtors | – |  | 4,700 |
Cash at bank and in hand | 50,020 |  | 49,990 |
| ------------ |  | ------------ |
| 50,020 |  | 54,690 |

Creditors: amounts falling due within one year | 83,822 |  | 152,592 |
| ------------ |  | ------------ |
Net current liabilities |  | 33,802 |  | 97,902
|  | ------------ |  | ------------
Total assets less current liabilities |  | 88,434 |  | 83,848

Creditors: amounts falling due after more than one year |  | 20,519 |  | 40,439
|  | ------------ |  | ------------
Net assets |  | 67,915 |  | 43,409
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 2 |  | 2
Profit and loss account |  | 67,913 |  | 43,407
|  | ------------ |  | ------------
Shareholders funds |  | 67,915 |  | 43,409
|  | ------------ |  | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

ACADEMY SIGNS HOLDINGS LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
These abridged financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

G A Burbidge | S M Shepherd
Director | Director

Company registration number: 03116471

ACADEMY SIGNS HOLDINGS LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 6 Metro Triangle, Mount Street, Nechells, Birmingham, B7 5QT.
2. Statement of Compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss account represents the realisable value of work undertaken during the year, exclusive of Value Added Tax.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Plant & Machinery | - | 15% reducing balance
| Fixtures & Fittings | - | 25% reducing balance
| Motor Vehicles | - | 25% reducing balance

| Computer Equipment | - | 25% straight line

There is no depreciation charge in the year of acquisition.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the abridged 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.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible Assets

| £
Cost |
At 1 January 2025 | 473,138
Disposals | ( 58,962)
| ------------
At 31 December 2025 | 414,176
| ------------
Depreciation |
At 1 January 2025 | 291,390
Charge for the year | 34,640
Disposals | ( 34,088)
| ------------
At 31 December 2025 | 291,942
| ------------
Carrying amount |
At 31 December 2025 | 122,234
| ------------
At 31 December 2024 | 181,748
| ------------

6. Investments

| £
Cost |
At 1 January 2025 and 31 December 2025 | 2
| ------------
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ------------
Carrying amount |
At 31 December 2025 | 2
| ------------
At 31 December 2024 | 2
| ------------

7. Directors' Advances, Credits and Guarantees
Amount owed to the Directors' loan account at the balance sheet date was £1,205 (2024: £1,719). No interest is payable on the balance due.
8. Related Party Transactions
During the year the company charged Academy Signs Limited management and rental charges of £150,000 (2024: £150,000) and at the year end the company owed £91,123 (2024: £85,777) to Academy Signs Limited.