REGISTERED NUMBER: 04590814 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CRESCENT SIGNS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C R Tebble

Mrs J E Tebble

P C Tebble

SECRETARY:

Mrs J E Tebble

REGISTERED OFFICE:

1 Carnegie Road

Newbury

Berkshire

RG14 5DJ

REGISTERED NUMBER:

04590814 (England and Wales)

ACCOUNTANTS:

Banks & Co Limited

Chartered Certified Accountants

1 Carnegie Road

Newbury

Berkshire

RG14 5DJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40,167

51,238

40,167

51,238

CURRENT ASSETS

Stocks

8,934

8,419

Debtors

6

23,615

24,045

Cash at bank and in hand

185,834

188,417

218,383

220,881

CREDITORS

Amounts falling due within one year

7

35,527

46,666

NET CURRENT ASSETS

182,856

174,215

TOTAL ASSETS LESS CURRENT LIABILITIES

223,023

225,453

CREDITORS

Amounts falling due after more than one year

8

-

(7,200

)

PROVISIONS FOR LIABILITIES

(5,270

)

(6,193

)

NET ASSETS

217,753

212,060

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

217,653

211,960

SHAREHOLDERS' FUNDS

217,753

212,060

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

P C Tebble - Director

1.	STATUTORY INFORMATION

Crescent Signs Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 04590814 and its registered office address is 1 Carnegie Road, Newbury, Berkshire, RG14 5DJ.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Goodwill

Goodwill is amortised over the estimated economic useful life of the asset.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

over the period of the lease

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

Leasing commitments

Rentals payable under operating leases are charged to the profit and loss account 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

72,000

AMORTISATION

At 1 January 2025

and 31 December 2025

72,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2025

62,152

104,907

4,129

Additions

-

-

-

Disposals

-

-

-

At 31 December 2025

62,152

104,907

4,129

DEPRECIATION

At 1 January 2025

43,506

74,166

3,169

Charge for year

6,216

4,610

240

Eliminated on disposal

-

-

-

At 31 December 2025

49,722

78,776

3,409

NET BOOK VALUE

At 31 December 2025

12,430

26,131

720

At 31 December 2024

18,646

30,741

960

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

11,995

7,999

191,182

Additions

-

566

566

Disposals

-

(474

)

(474

)

At 31 December 2025

11,995

8,091

191,274

DEPRECIATION

At 1 January 2025

11,320

7,783

139,944

Charge for year

168

403

11,637

Eliminated on disposal

-

(474

)

(474

)

At 31 December 2025

11,488

7,712

151,107

NET BOOK VALUE

At 31 December 2025

507

379

40,167

At 31 December 2024

675

216

51,238

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,254

19,024

Prepayments

3,361

5,021

23,615

24,045

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,200

9,600

Trade creditors

8,238

13,653

Tax

3,778

2,638

Social security and other taxes

2,065

2,878

VAT

9,563

12,926

Other creditors

611

609

Directors' current accounts

364

364

Accrued expenses

3,708

3,998

35,527

46,666

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

7,200

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme for the employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £611 (2024 £609) were due to the fund. They are included in other creditors.

11.	OTHER FINANCIAL COMMITMENTS

At 31 December 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £43,773 (2024 £66,433).

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

P C Tebble

Balance outstanding at start of year

-

60

Amounts repaid

-

(60

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-