Company Registration No. SC275081
ANSCO SIGNS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ANSCO SIGNS LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
ANSCO SIGNS LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
296,382
265,353
Current assets
Stocks
116,135
110,330
Debtors
4
87,721
84,200
Cash at bank and in hand
38,228
54,868
242,084
249,398
Creditors: amounts falling due within one year
5
(228,617)
(225,275)
Net current assets
13,467
24,123
Total assets less current liabilities
309,849
289,476
Creditors: amounts falling due after more than one year
6
(83,678)
(89,142)
Provisions for liabilities
Deferred tax liability
70,985
63,029
(70,985)
(63,029)
Deferred income
8
(703)
(1,054)
Net assets
154,483
136,251
Capital and reserves
Allotted, called up and fully paid share capital
2
2
Profit and loss reserves
154,481
136,249
Total equity
154,483
136,251
ANSCO SIGNS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2025
30 November 2025
- 2 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 13 August 2026
Mr A Kenyon
Director
Company Registration No. SC275081
ANSCO SIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

ANSCO Signs Limited is a private company limited by shares incorporated in Scotland. The registered office is 19a Tomich Industrial Estate, Muir of Ord, Ross-shire, IV6 7WA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents revenue earned under a wide variety of contracts to design, manufacture and install bespoke interior and exterior signage and display systems to third parties.

Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under those contracts.

It is measured at fair value of the right to consideration, which represents amounts chargeable to clients, including recoverable expenses and disbursements, but excluding Value Added Tax.

For incomplete contracts, an assessment is made of the extent to which revenue has been earned. This assessment takes into account the nature of the assignment, its stage of completion and relevant contract terms.

Unbilled revenue is included in debtors, under 'amounts recoverable on contracts'.

ANSCO SIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies (Continued)
- 4 -
1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10 and 20% on cost
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ANSCO SIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies (Continued)
- 5 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

ANSCO SIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies (Continued)
- 6 -
1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised in the balance sheet. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

1.13

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

ANSCO SIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 December 2024
465,906
161,166
627,072
Additions
97,527
-
0
97,527
At 30 November 2025
563,433
161,166
724,599
Depreciation and impairment
At 1 December 2024
308,368
53,351
361,719
Depreciation charged in the year
39,545
26,953
66,498
At 30 November 2025
347,913
80,304
428,217
Carrying amount
At 30 November 2025
215,520
80,862
296,382
At 30 November 2024
157,538
107,815
265,353
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
64,202
64,246
Other debtors
23,519
19,954
87,721
84,200
ANSCO SIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 8 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,000
10,000
Trade creditors
136,324
123,750
Taxation and social security
10,767
27,406
Other creditors
76,526
64,119
228,617
225,275
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
7
-
0
5,000
Obligations under finance leases
83,330
83,721
Other borrowings
7
348
421
83,678
89,142

Hire purchase agreements are secured over the assets to which they relate.

7
Loans and overdrafts
2025
2024
£
£
Bank loans
5,000
15,000
Other loans
421
494
5,421
15,494
Payable within one year
5,073
10,073
Payable after one year
348
5,421

The company has received a Coronavirus bounce back loan of £50,000 from Clydesdale Bank. This loan is secured by way of government guarantee, attracts interest of 2.5% per annum and is repayable over 6 years with the first year repayment free. A further loan received from the Energy Saving Trust is interest free and repayable over 8 years.

A floating charge in favour of The Clydesdale Bank plc exists over one of the assets held in the balance sheet.

ANSCO SIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 9 -
8
Deferred income
2025
2024
£
£
Arising from Grant
703
1,054
2025-11-30 2024-12-01 false false false 13 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr A Kenyon Mrs K E Kenyon SC275081 2024-12-01 2025-11-30 SC275081 2025-11-30 SC275081 2024-11-30 SC275081 core:PlantMachinery 2025-11-30 SC275081 core:MotorVehicles 2025-11-30 SC275081 core:PlantMachinery 2024-11-30 SC275081 core:MotorVehicles 2024-11-30 SC275081 core:WithinOneYear 2025-11-30 SC275081 core:WithinOneYear 2024-11-30 SC275081 core:CurrentFinancialInstruments 2025-11-30 SC275081 core:CurrentFinancialInstruments 2024-11-30 SC275081 core:Non-currentFinancialInstruments 2025-11-30 SC275081 core:Non-currentFinancialInstruments 2024-11-30 SC275081 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 SC275081 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 SC275081 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 SC275081 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 SC275081 core:ShareCapital 2025-11-30 SC275081 core:ShareCapital 2024-11-30 SC275081 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC275081 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC275081 bus:Director1 2024-12-01 2025-11-30 SC275081 core:PlantMachinery 2024-12-01 2025-11-30 SC275081 core:MotorVehicles 2024-12-01 2025-11-30 SC275081 2023-12-01 2024-11-30 SC275081 core:PlantMachinery 2024-11-30 SC275081 core:MotorVehicles 2024-11-30 SC275081 2024-11-30 SC275081 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC275081 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC275081 bus:FRS102 2024-12-01 2025-11-30 SC275081 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC275081 bus:CompanySecretary1 2024-12-01 2025-11-30 SC275081 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP