Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 false false 2024-04-01 Printing, packaging and signage company 3 5 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02575426 2024-04-01 2025-08-31 02575426 2023-04-01 2024-03-31 02575426 2025-08-31 02575426 2024-03-31 02575426 c:Director3 2024-04-01 2025-08-31 02575426 d:MotorVehicles 2024-04-01 2025-08-31 02575426 d:MotorVehicles 2025-08-31 02575426 d:MotorVehicles 2024-03-31 02575426 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-08-31 02575426 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-08-31 02575426 d:OfficeEquipment 2024-04-01 2025-08-31 02575426 d:OfficeEquipment 2025-08-31 02575426 d:OfficeEquipment 2024-03-31 02575426 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-08-31 02575426 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-08-31 02575426 d:OwnedOrFreeholdAssets 2024-04-01 2025-08-31 02575426 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-08-31 02575426 d:CurrentFinancialInstruments 2025-08-31 02575426 d:CurrentFinancialInstruments 2024-03-31 02575426 d:Non-currentFinancialInstruments 2025-08-31 02575426 d:Non-currentFinancialInstruments 2024-03-31 02575426 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 02575426 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02575426 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 02575426 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 02575426 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-08-31 02575426 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 02575426 d:ShareCapital 2025-08-31 02575426 d:ShareCapital 2024-03-31 02575426 d:CapitalRedemptionReserve 2025-08-31 02575426 d:CapitalRedemptionReserve 2024-03-31 02575426 d:RetainedEarningsAccumulatedLosses 2025-08-31 02575426 d:RetainedEarningsAccumulatedLosses 2024-03-31 02575426 c:OrdinaryShareClass1 2024-04-01 2025-08-31 02575426 c:OrdinaryShareClass1 2025-08-31 02575426 c:OrdinaryShareClass1 2024-03-31 02575426 c:FRS102 2024-04-01 2025-08-31 02575426 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-08-31 02575426 c:FullAccounts 2024-04-01 2025-08-31 02575426 c:PrivateLimitedCompanyLtd 2024-04-01 2025-08-31 02575426 d:HirePurchaseContracts d:WithinOneYear 2025-08-31 02575426 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 02575426 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-08-31 02575426 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 02575426 2 2024-04-01 2025-08-31 02575426 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-08-31 02575426 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-03-31 02575426 d:LeasedAssetsHeldAsLessee 2025-08-31 02575426 d:LeasedAssetsHeldAsLessee 2024-03-31 02575426 e:PoundSterling 2024-04-01 2025-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 02575426 BENCHMARK REPROGRAPHICS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 AUGUST 2025
BENCHMARK REPROGRAPHICS LIMITED REGISTERED NUMBER: 02575426 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 31 August |  | 31 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 174,522 |  | 166,921
|  |  | 174,522 |  | 166,921
Current assets |  |  |  |  |
Stocks | 5 | 29,500 |  | 29,269 |
Debtors: amounts falling due within one year | 6 | - |  | 26,817 |
Cash at bank and in hand | 7 | - |  | 2,302 |
|  | 29,500 |  | 58,388 |
Creditors: amounts falling due within one year | 8 | (59,447) |  | (174,088) |
Net current liabilities |  |  | (29,947) |  | (115,700)
Total assets less current liabilities |  |  | 144,575 |  | 51,221
Creditors: amounts falling due after more than one year | 9 |  | (165,534) |  | (45,925)
Net (liabilities)/assets |  |  | (20,959) |  | 5,296
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 2,500 |  | 2,500
Capital redemption reserve |  |  | 2,500 |  | 2,500
Profit and loss account |  |  | (25,959) |  | 296
|  |  | (20,959) |  | 5,296
Page 1
BENCHMARK REPROGRAPHICS LIMITED REGISTERED NUMBER: 02575426 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2026.
A N Marshall
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
BENCHMARK REPROGRAPHICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | General information
Benchmark Reprographics Limited is a private company, limited by shares, registered in England and Wales. The company's registered office is Unit 11, Stockwell Works, Stephenson Way, Crawley, West Sussex, RH10 1TN. The principal activity of the company is that of printing and graphics services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The company has support from the parent company. The directors therefore believe the company has adequate resources available to continue operations for the forseeable future. Accordingly, the accounts have been prepared on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
BENCHMARK REPROGRAPHICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.3 | Revenue (continued)
Rendering of services Revenue 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 when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.8 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds. Page 4
BENCHMARK REPROGRAPHICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.9 | 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, on the following bases.
|  |  |  | Motor vehicles | - | 25% | Straight line
|  |  |  | Plant and equipment | - | 10% | Reducing balance
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 profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | 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.
| 2.13 | 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. Page 5
BENCHMARK REPROGRAPHICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.14 | 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
| The average monthly number of employees, including directors, during the period was 3 (2024 - 5).
4. | Tangible fixed assets
|  | Motor vehicles | Plant and equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 9,370 | 461,760 | 471,130
| Additions | - | 33,480 | 33,480
| At 31 August 2025 | 9,370 | 495,240 | 504,610
| Depreciation |  |  |
| At 1 April 2024 | 9,370 | 294,839 | 304,209
| Charge for the period on owned assets | - | 9,855 | 9,855
| Charge for the period on financed assets | - | 16,024 | 16,024
| At 31 August 2025 | 9,370 | 320,718 | 330,088
| Net book value |  |  |
| At 31 August 2025 | - | 174,522 | 174,522
| At 31 March 2024 | - | 166,921 | 166,921
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and equipment | 97,089 | 113,114
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BENCHMARK REPROGRAPHICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 4.Tangible fixed assets (continued)
|  | 97,089 | 113,114
5. | Stocks
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials, consumables and work in progress | 29,500 | 29,269
|  | 29,500 | 29,269
6. | Debtors
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 26,816
| Other debtors | - | 1
|  | - | 26,817
7. | Cash and cash equivalents
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 2,302
| Less: bank overdrafts | (1,610) | (22,824)
|  | (1,610) | (20,522)
Page 7
BENCHMARK REPROGRAPHICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 1,610 | 22,824
| Bank loans | 8,983 | 43,015
| Trade creditors | - | 28,497
| Corporation tax | - | 7,697
| Other taxation and social security | 26,219 | 23,544
| Obligations under finance lease and hire purchase contracts | 16,866 | 32,691
| Other creditors | - | 12,320
| Accruals and deferred income | 5,769 | 3,500
|  | 59,447 | 174,088
| Obligations under finance leases and hire purchase contracts are secured upon the assets to which they relate.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,198 | 24,953
| Net obligations under finance leases and hire purchase contracts | - | 20,972
| Amounts owed to group undertakings | 161,336 | -
|  | 165,534 | 45,925
Page 8
BENCHMARK REPROGRAPHICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 8,983 | 43,015
| Amounts falling due 1-2 years |  |
| Bank loans | 4,198 | 24,953
|  | 13,181 | 67,968
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 16,866 | 32,691
| Between 1-5 years | - | 20,972
|  | 16,866 | 53,663
12. | Share capital
|  |  |  |  | 31 August | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2,500 (2024 - 2,500) Ordinary shares of £1.00 each | 2,500 | 2,500
13. | Related party transactions
| Dividends of £nil (2024 - £2,000) were paid to a director in the year. Also included in other creditors due after one year is an amount of £161,336 (2024 - £nil) owed to the parent company.
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