REGISTERED NUMBER: 03434495 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

IMAGE DISPLAY & GRAPHICS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Cosham

Mr A R Cosham

REGISTERED OFFICE:

4 Fletcher Way

Weston Road

Norwich

Norfolk

NR3 3ST

REGISTERED NUMBER:

03434495 (England and Wales)

FIXED ASSETS

Tangible assets

4

146,521

132,869

CURRENT ASSETS

Stocks

30,487

13,647

Debtors

5

100,726

88,589

Cash at bank and in hand

174,700

156,830

305,913

259,066

CREDITORS

Amounts falling due within one year

6

173,705

128,060

NET CURRENT ASSETS

132,208

131,006

TOTAL ASSETS LESS CURRENT LIABILITIES

278,729

263,875

PROVISIONS FOR LIABILITIES

36,630

33,217

NET ASSETS

242,099

230,658

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

241,999

230,558

SHAREHOLDERS' FUNDS

242,099

230,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Mr A R Cosham - Director

1.	STATUTORY INFORMATION

Image Display & Graphics Ltd 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 and previously under Financial Reporting Standard 105, the company has taken advantage of the transitional exemptions with the only effect being the introduction of the provision for deferred tax. The financial statements have been prepared under the historical cost convention.

Going concern

The directors have considered the company's position at the time of signing the financial statements. After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has accepted delivery of the goods.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Long leasehold - 10% straight line

Hire stocks - 25% reducing balance

Plant and machinery - 5% reducing balance

Fixtures and fittings - 10% reducing balance

Motor vehicles - 25% reducing balance

Equipment - 15% reducing balance

Depreciation is not charged on property and improvements to property as the directors are of the opinion that the property is maintained to a standard whereby the useful economic life exceeds the cost.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and retained earnings.

Stocks

Cost is calculated using the first in, first out method.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Long

Hire

Plant and

leasehold

stocks

machinery

£

£

£

COST

At 1 February 2025

10,885

8,178

137,004

Additions

-

-

-

At 31 January 2026

10,885

8,178

137,004

DEPRECIATION

At 1 February 2025

8,709

7,560

61,754

Charge for year

1,088

154

3,762

At 31 January 2026

9,797

7,714

65,516

NET BOOK VALUE

At 31 January 2026

1,088

464

71,488

At 31 January 2025

2,176

618

75,250

Fixtures

and

Motor

fittings

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 February 2025

22,174

58,976

36,330

273,547

Additions

17,030

12,495

2,842

32,367

At 31 January 2026

39,204

71,471

39,172

305,914

DEPRECIATION

At 1 February 2025

12,687

22,326

27,642

140,678

Charge for year

1,107

9,683

2,921

18,715

At 31 January 2026

13,794

32,009

30,563

159,393

NET BOOK VALUE

At 31 January 2026

25,410

39,462

8,609

146,521

At 31 January 2025

9,487

36,650

8,688

132,869

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

91,167

79,787

Other debtors

9,559

8,802

100,726

88,589

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Payments on account

113,384

60,114

Trade creditors

9,655

6,981

Taxation and social security

43,419

52,296

Other creditors

7,247

8,669

173,705

128,060

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

47,158

35,700

Between one and five years

170,492

142,800

In more than five years

50,575

86,275

268,225

264,775

8.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of the directors.