REGISTERED NUMBER: 03878140 (England and Wales)

MOZAIC UK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J H Waring

REGISTERED OFFICE:

10 Oak House, Phoenix Road

Off Engine Lane, Moorgreen Ind'l Park

Newthorpe

Nottinghamshire

NG16 3QU

REGISTERED NUMBER:

03878140 (England and Wales)

ACCOUNTANTS:

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

72,695

93,108

72,695

93,108

CURRENT ASSETS

Stocks

10,296

10,381

Debtors

7

610,150

624,648

Cash at bank

24,553

16,541

644,999

651,570

CREDITORS

Amounts falling due within one year

8

190,620

186,796

NET CURRENT ASSETS

454,379

464,774

TOTAL ASSETS LESS CURRENT LIABILITIES

527,074

557,882

CREDITORS

Amounts falling due after more than one year

9

23,138

49,896

NET ASSETS

503,936

507,986

CAPITAL AND RESERVES

Called up share capital

11

8

8

Retained earnings

503,928

507,978

SHAREHOLDERS' FUNDS

503,936

507,986

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 August 2026 and were signed by:

Mr J H Waring - Director

1.	STATUTORY INFORMATION

Mozaic UK 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the value excluding Value Added Tax of printing goods and services provided to customers during the year. In respect of printing goods and services provided, all income is taken to profit and loss at the point of completion of the job.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten 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.

Long leasehold

-

10% straight line

Plant and machinery

-

20% straight line

Fixtures and fittings

-

33% straight line

Motor vehicles

-

15% straight line

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.

Hire purchase and leasing commitments

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.

Financial instruments

Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 10 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

63,833

AMORTISATION

At 1 April 2025

and 31 March 2026

63,833

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

80,072

674,907

17,250

79,025

851,254

Additions

-

4,130

-

-

4,130

At 31 March 2026

80,072

679,037

17,250

79,025

855,384

DEPRECIATION

At 1 April 2025

65,391

650,240

16,168

26,347

758,146

Charge for year

8,007

4,321

361

11,854

24,543

At 31 March 2026

73,398

654,561

16,529

38,201

782,689

NET BOOK VALUE

At 31 March 2026

6,674

24,476

721

40,824

72,695

At 31 March 2025

14,681

24,667

1,082

52,678

93,108

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

85,892

102,369

Amounts owed by group undertakings

506,322

506,322

Other debtors

6

6

Deferred tax asset

Accelerated capital allowances

17,930

15,951

610,150

624,648

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,667

20,000

Hire purchase contracts

24,808

19,005

Trade creditors

71,611

75,379

Corporation tax

19,983

18,112

Social security and other taxes

4,450

3,413

VAT

28,632

21,735

Other creditors

524

325

Credit card

953

1,546

Directors' current accounts

16,791

4,520

Accruals and deferred income

21,201

22,761

190,620

186,796

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

-

1,667

Hire purchase contracts

23,138

48,229

23,138

49,896

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

47,946

67,234

The security of the debt is on the asset in which is financed.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

8

Ordinary

1

8

8

12.	RELATED PARTY DISCLOSURES

During the year £35,520 (2025: £37,570) in salary payments were paid to directors and key management.

At the balance sheet date, £402,248 (2025: £402,248) was owed from Century Digital Print Limited, a company which wholly owns Mozaic UK Limited.

At the balance sheet date, £104,074 (2025: £104,074) was owed from Century Print Solutions Limited, the parent company of the group which wholly owns Century Digital Print Limited.