A.R. Signs Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04598822 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

A.R. Signs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

AP Hart

AJ Richardson-Walsh

JJ Gladstone

REGISTERED OFFICE:

32 Leicester Street

Melton Mowbray

Leicestershire

LE13 0PP

REGISTERED NUMBER:

04598822 (England and Wales)

ACCOUNTANTS:

RR Accountancy Ltd

Chartered Accountant

32 Leicester Street

Melton Mowbray

Leicestershire

LE13 0PP

FIXED ASSETS

Intangible assets

4

5,075

7,075

Tangible assets

5

130,396

120,933

135,471

128,008

CURRENT ASSETS

Stocks

16,250

15,684

Debtors

6

171,925

186,085

Cash at bank

117,970

175,541

306,145

377,310

CREDITORS

Amounts falling due within one year

7

181,577

180,307

NET CURRENT ASSETS

124,568

197,003

TOTAL ASSETS LESS CURRENT
LIABILITIES

260,039

325,011

PROVISIONS FOR LIABILITIES

9

30,969

29,472

NET ASSETS

229,070

295,539

CAPITAL AND RESERVES

Called up share capital

120

Share premium

79,980

Retained earnings

148,970

215,439

SHAREHOLDERS' FUNDS

229,070

295,539

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 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 9 September 2026 and were signed on its behalf by:

AJ Richardson-Walsh - Director

1.	STATUTORY INFORMATION

A.R. Signs 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

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, being the amount paid in connection with the acquisition of a business in 2023, 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.

Plant and machinery etc

-

50% on reducing balance, 25% on reducing balance and 20% on reducing balance

Stocks

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

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

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 15 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

10,075

AMORTISATION

At 1 January 2025

3,000

Charge for year

2,000

At 31 December 2025

5,000

NET BOOK VALUE

At 31 December 2025

5,075

At 31 December 2024

7,075

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

30,196

449,256

479,452

Additions

700

54,799

55,499

Disposals

-

(45,902

)

(45,902

)

At 31 December 2025

30,896

458,153

489,049

DEPRECIATION

At 1 January 2025

13,829

344,690

358,519

Charge for year

2,743

39,239

41,982

Eliminated on disposal

-

(41,848

)

(41,848

)

At 31 December 2025

16,572

342,081

358,653

NET BOOK VALUE

At 31 December 2025

14,324

116,072

130,396

At 31 December 2024

16,367

104,566

120,933

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

156,809

159,932

Other debtors

15,116

26,153

171,925

186,085

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

60,810

71,312

Taxation and social security

82,697

105,434

Other creditors

38,070

3,561

181,577

180,307

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

34,000

Between one and five years

71,250

105,250

139,250

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

30,969

29,472

Deferred

tax

£

Balance at 1 January 2025

29,472

Charge to Statement of Income and Retained Earnings during year

1,497

Balance at 31 December 2025

30,969