Excelsior Graphic Designers Limited

Registered number

04095272

Filleted Accounts for the year ended

31 December 2025

Excelsior Graphic Designers Limited
Registered number:		04095272
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		35,944			37,919

Current assets
Stocks		1,784			2,936
Debtors	5	110			555
		1,894			3,491

Creditors: amounts falling due within one year	6	(36,977)			(35,169)

Net current liabilities			(35,083)			(31,678)

Total assets less current liabilities			861			6,241

Creditors: amounts falling due after more than one year	7		(10,976)			(14,413)



Net liabilities			(10,115)			(8,172)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(10,116)			(8,173)

Shareholder's funds			(10,115)			(8,172)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Mistry
Director
Approved by the board on 9 September 2026

Excelsior Graphic Designers Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% Reducing balance
	Leasehold improvements	10% Reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Going concern

	The accounts have been prepared on the going concern basis assuming the continued support of its director and creditors. The director has loaned the company £10,602 (included in creditors). Although there is no set repayment date, the director will not seek repayment of these loans until the company is in a position to be able to do so.




3	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


4	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	29,768		54,269		84,037
	Additions	2,020		-		2,020
	At 31 December 2025	31,788		54,269		86,057

	Depreciation
	At 1 January 2025	2,977		43,141		46,118
	Charge for the year	2,881		1,114		3,995
	At 31 December 2025	5,858		44,255		50,113

	Net book value
	At 31 December 2025	25,930		10,014		35,944
	At 31 December 2024	26,791		11,128		37,919


5	Debtors			2025		2024
£					£

	Trade debtors			110		110
	Other debtors			-		445
				110		555


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			14,520		17,382
	Taxation and social security costs			10,355		9,914
	Director's loan			10,602		6,373
	Other creditors			1,500		1,500
				36,977		35,169


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			10,976		14,413


8	Transactions with the director

	As at 31 December 2025, the director, S. Mistry, had loaned the company £10,602 (2024: £6,373), which is included within creditors. The loan is unsecured, interest free, and has no fixed repayment date. During the year, the 100% shareholder, H. Mistry, received £nil in dividends (2024: £1,000).


9	Controlling party

	The ultimate controlling party is H Mistry who holds 100% of the issued share capital. H Mistry is related to the director S Mistry.


10	Other information

	Excelsior Graphic Designers Limited is a private company limited by shares and incorporated in England. Its registered office is:
	338 High Road
	Willesden
	London
	NW10 2EN