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REGISTERED NUMBER: 00862592 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MONTGOMERY (ENGRAVERS) LIMITED

MONTGOMERY (ENGRAVERS) LIMITED (REGISTERED NUMBER: 00862592) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MONTGOMERY (ENGRAVERS) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Anthony Peter Montgomery

| Valerie Ruth Gail Hutchinson

| REGISTERED OFFICE: | Red Doles Road

| Fartown

| Huddersfield

| West Yorkshire

| HD2 1AT

| REGISTERED NUMBER: | 00862592 (England and Wales)

| ACCOUNTANTS: | Walter Dawson & Son

| Chartered Accountants

| First Floor, Unit 12

| Pennine Business Park

| Longbow Close, Bradley

| Huddersfield

| West Yorkshire

| HD2 1GQ

MONTGOMERY (ENGRAVERS) LIMITED (REGISTERED NUMBER: 00862592) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 506,000 |  | 30,708 |  |

CURRENT ASSETS

Stocks | 46,356 |  | 55,035 |  |

Debtors | 5 | 97,777 |  | 127,605 |  |

Cash at bank | 16,128 |  | 4,062 |  |

160,261 |  | 186,702 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 6 | 151,928 |  | 153,918 |  |

NET CURRENT ASSETS | 8,333 |  | 32,784 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 514,333 |  | 63,492 |  |

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | 7 | - |  | (7,500 | ) |

PROVISIONS FOR LIABILITIES | - |  | (2,599 | ) |

NET ASSETS | 514,333 |  | 53,393 |  |

CAPITAL AND RESERVES

Called up share capital | 3,860 |  | 3,860 |  |

Revaluation reserve | 9 | 475,292 |  | - |  |

Capital redemption reserve | 1,135 |  | 1,135 |  |

Other reserves | 346 |  | 346 |  |

Profit and loss account | 33,700 |  | 48,052 |  |

SHAREHOLDERS' FUNDS | 514,333 |  | 53,393 |  |

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.

MONTGOMERY (ENGRAVERS) LIMITED (REGISTERED NUMBER: 00862592) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

Valerie Ruth Gail Hutchinson - Director

Anthony Peter Montgomery - Director

MONTGOMERY (ENGRAVERS) LIMITED (REGISTERED NUMBER: 00862592) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Montgomery (Engravers) 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.

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 as modified by the revaluation of certain assets.

| 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.

| Freehold property | - | 2.5% on cost

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 20% on cost and 10% 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 Profit and Loss Account, 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

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

MONTGOMERY (ENGRAVERS) LIMITED (REGISTERED NUMBER: 00862592) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Income recognition

| Income is recognised when goods and services have been completed such that the risks and rewards of ownership have transferred to them.

| Finance cost of debt

| The finance costs of debt, including interest and issue cost, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 13 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 168,903 |  | 234,175 |  | 43,556 |  | 446,634 |  |

| Revaluations | 331,097 |  | (229,175 | ) | (42,556 | ) | 59,366 |  |

| At 31 December 2025 | 500,000 |  | 5,000 |  | 1,000 |  | 506,000 |  |

| DEPRECIATION

| At 1 January 2025 | 142,583 |  | 230,143 |  | 43,200 |  | 415,926 |  |

| Revaluation adjustments | (142,583 | ) | (230,143 | ) | (43,200 | ) | (415,926 | ) |

| At 31 December 2025 | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 December 2025 | 500,000 |  | 5,000 |  | 1,000 |  | 506,000 |  |

| At 31 December 2024 | 26,320 |  | 4,032 |  | 356 |  | 30,708 |  |

| Included in cost or valuation of land and buildings is freehold land of £ 22,000 (2024 - £ 22,000 ) which is not depreciated.

| Cost or valuation at 31 December 2025 is represented by:

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| Valuation in 2025 | 500,000 |  | 5,000 |  | 1,000 |  | 506,000 |  |

MONTGOMERY (ENGRAVERS) LIMITED (REGISTERED NUMBER: 00862592) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| If the Land & Buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 168,903 |  | 168,903 |  |

| Aggregate depreciation | 143,241 |  | 142,583 |  |

| Value of land in freehold land and buildings | 22,000 |  | 22,000 |  |

| Land & Buildings were valued on an open market basis on 23 March 2026 by Walker Singleton .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 95,339 |  | 123,198 |  |

| Other debtors | 2,438 |  | 4,407 |  |

97,777 |  | 127,605 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 58,974 |  | 47,218 |  |

| Trade creditors | 20,234 |  | 50,022 |  |

| Taxation and social security | 41,653 |  | 35,375 |  |

| Other creditors | 31,067 |  | 21,303 |  |

151,928 |  | 153,918 |  |

| Included within creditors is £7500 for a bank loan which has government backed security.

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 7,500 |  |

MONTGOMERY (ENGRAVERS) LIMITED (REGISTERED NUMBER: 00862592) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 51,474 |  | 37,218 |  |

| Bank loans | 7,500 |  | 17,500 |  |

58,974 |  | 54,718 |  |

| The bank overdraft is secured by a charge on the company's assets.

| The bank loan is a coronavirus business interruption loan which has government backed security.

9. | RESERVES

| Revaluation

| reserve

£ |

| Revaluation of Land & Building | 473,680 |  |

| Revaluation of Plant & Machine | 968 |  |

| Revaluation of fixtures | 644 |  |

| At 31 December 2025 | 475,292 |  |

10. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £6659 (2024: £17,027). Contributions totalling £222 (2024: £116) were payable to the fund at the year end and are included in creditors.