Celebrity Ink Autographs Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08818645

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	5		200		200

			200		200
CURRENT ASSETS
Stocks	6	130,150		99,970
Debtors	7	12,934		7,899
Cash at bank and in hand		138,871		174,294

		281,955		282,163
Creditors: Amounts Falling Due Within One Year	8	(24,758 )		(26,035 )

NET CURRENT ASSETS (LIABILITIES)			257,197		256,128

TOTAL ASSETS LESS CURRENT LIABILITIES			257,397		256,328

NET ASSETS			257,397		256,328

CAPITAL AND RESERVES
Called up share capital	9		4		4
Profit and Loss Account			257,393		256,324

SHAREHOLDERS' FUNDS			257,397		256,328

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Celebrity Ink Autographs Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Finn Director	Mrs S Finn Director
25/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Celebrity Ink Autographs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08818645 . The registered office is 1-2 Rhodium Point Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1

2. Statement of Compliance

The financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

3.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

3.3. Significant judgements and estimations

No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.

No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.

3.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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 signed for the delivery of the goods.

3.5. Intangible Fixed Assets and Amortisation - Other Intangible

Separately acquired trademark and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquistion date.

Trademarks, licences and custom re-related intangible assets have a finite useful life and are carrried at cost less accumulated amortisation and any accumulated impairment losses.

3.6. Stocks and Work in Progress

Stocks are stated at the lower of cost and net realisable value, being estimated selling price less cost to complete and sell. Cost is based on the cost of purchase on each autographed item basis. Work in progess 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 cost, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Celebrity Ink Autographs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3.8. Interest Receivable

Interest income is recognised in the profit and loss account using the effective interest method.

3.9. Interest Payable

Finance costs are charged to the profit and loss account 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.

3.10. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3.11. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

4. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

5. Intangible Assets

	Trademarks
	£
Cost
As at 1 January 2025	200

As at 31 December 2025	200

Net Book Value
As at 31 December 2025	200

As at 1 January 2025	200

6. Stocks

	2025	2024
	£	£
Stock	130,150	99,970

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,769	1,464
Prepayments and accrued income	79	6,349
Other debtors	86	86

	12,934	7,899

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Celebrity Ink Autographs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,445	3,058
Corporation tax	16,356	15,872
VAT	4,022	4,020
Other creditors	1,185	-
Accruals	1,750	3,085

	24,758	26,035

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

10. Related Party Disclosures

Transactions with directors

DL Finn and SJ Finn operate a partnership Incognito Comics. The Company paid for stock purchases of £Nil (2024: £928) and £Nil (2024: £115) computer costs and rent £Nil (2024: £2,250) to Incognito Comics during the year. No amounts were outstanding at the year end.

J Joiner owns a company Showmasters Limited. During the year the Company paid for stock purchases to Showmasters Limited £Nil (2024: stock purchases of £Nil). No amounts were outstanding at the year end.

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