REGISTERED NUMBER: 03072149 (England and Wales)

IMPRINT COLOUR PRINTERS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Raymond Ernest Pearson

Mrs Carol Ann Smith

SECRETARY:

Mrs Carol Ann Smith

REGISTERED OFFICE:

Wrights Way

Outercircle Road

Lincoln

LN2 4JY

REGISTERED NUMBER:

03072149 (England and Wales)

ACCOUNTANTS:

Socius Accountants Limited

Excel House

Millbrook Lane

Wragby

Market Rasen

Lincolnshire

LN8 5AB

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

64,461

71,546

64,461

71,546

CURRENT ASSETS

Inventories

27,300

36,600

Debtors

38,170

48,842

Cash at bank

11

338

65,481

85,780

CREDITORS

Amounts falling due within one year

154,761

95,704

NET CURRENT LIABILITIES

(89,280

)

(9,924

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(24,819

)

61,622

CREDITORS

Amounts falling due after more than one year

6

59,994

60,196

NET (LIABILITIES)/ASSETS

(84,813

)

1,426

CAPITAL AND RESERVES

Called up share capital

1,201

1,201

Retained earnings

(86,014

)

225

(84,813

)

1,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 18 August 2026 and were signed on its behalf by:

Mr Raymond Ernest Pearson - Director

1.	STATUTORY INFORMATION

Imprint Colour Printers 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance and 15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Inventories 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 inventories to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

and 30 November 2025

129,000

AMORTISATION

At 1 December 2024

and 30 November 2025

129,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1 December 2024

469,836

Additions

16,657

Disposals

(115,000

)

At 30 November 2025

371,493

DEPRECIATION

At 1 December 2024

398,290

Charge for year

18,209

Eliminated on disposal

(109,467

)

At 30 November 2025

307,032

NET BOOK VALUE

At 30 November 2025

64,461

At 30 November 2024

71,546

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 December 2024

71,495

Additions

16,200

At 30 November 2025

87,695

DEPRECIATION

At 1 December 2024

26,047

Charge for year

13,064

At 30 November 2025

39,111

NET BOOK VALUE

At 30 November 2025

48,584

At 30 November 2024

45,448

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

33,511

33,113

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

39,165

27,397

Bank loans

47,282

37,949

Hire purchase contracts

38,458

36,166

124,905

101,512

The bank overdraft, bank loans and finance lease liabilities are secured by charges over the company's assets and personal guarantees given by the company directors.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mr Raymond Ernest Pearson

Balance outstanding at start of year

8,455

95,462

Amounts advanced

19,326

55,671

Amounts repaid

(19,499

)

(142,678

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,282

8,455

All advances made to directors are unsecured, repayable on demand and with no interest charged.