REGISTERED NUMBER: 00862592 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MONTGOMERY (ENGRAVERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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.