REGISTERED NUMBER: 01597410 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

COBAL SIGN SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Philip Charles Ball

Lisa Maria Ball

Theresa Liversidge

Paul McGlone

SECRETARY:

Theresa Liversidge

REGISTERED OFFICE:

Brookway

Hambridge Lane

Newbury

Berkshire

RG14 5PE

REGISTERED NUMBER:

01597410 (England and Wales)

FIXED ASSETS

Tangible assets

4

302,873

317,421

CURRENT ASSETS

Stocks and work in progress

121,231

117,840

Debtors

5

211,999

333,044

Cash at bank and in hand

159,620

102,170

492,850

553,054

CREDITORS

Amounts falling due within one year

6

(315,034

)

(382,991

)

NET CURRENT ASSETS

177,816

170,063

TOTAL ASSETS LESS CURRENT LIABILITIES

480,689

487,484

CREDITORS

Amounts falling due after more than one year

7

(168,965

)

(228,392

)

NET ASSETS

311,724

259,092

CAPITAL AND RESERVES

Called up share capital

18,072

18,072

Share premium

10,505

10,505

Capital redemption reserve

6,928

6,928

Retained earnings

276,219

223,587

SHAREHOLDERS' FUNDS

311,724

259,092

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 Income Statement 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:

Philip Charles Ball - Director

1.	STATUTORY INFORMATION

COBAL SIGN SYSTEMS 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 Pound Sterling (£).

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.

Tangible fixed assets

Plant and machinery -20% on cost (HP Assets) and 15% Reducing balance

Fixtures and fittings -20% on cost

Motor vehicles -35% Reducing balance

Computer & office equipment -35% Reducing balance

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.

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

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.

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 25 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

14,407

447,077

3,916

Additions

-

2,305

-

Disposals

-

-

-

At 31 December 2025

14,407

449,382

3,916

DEPRECIATION

At 1 January 2025

14,407

140,951

3,916

Charge for year

-

32,074

-

Eliminated on disposal

-

-

-

At 31 December 2025

14,407

173,025

3,916

NET BOOK VALUE

At 31 December 2025

-

276,357

-

At 31 December 2024

-

306,126

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

47,023

72,518

584,941

Additions

32,750

1,166

36,221

Disposals

(36,349

)

-

(36,349

)

At 31 December 2025

43,424

73,684

584,813

DEPRECIATION

At 1 January 2025

43,404

64,842

267,520

Charge for year

8,745

7,798

48,617

Eliminated on disposal

(34,197

)

-

(34,197

)

At 31 December 2025

17,952

72,640

281,940

NET BOOK VALUE

At 31 December 2025

25,472

1,044

302,873

At 31 December 2024

3,619

7,676

317,421

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

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

304,495

DEPRECIATION

At 1 January 2025

and 31 December 2025

23,377

NET BOOK VALUE

At 31 December 2025

281,118

At 31 December 2024

281,118

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

186,462

305,506

Prepayments

25,537

27,538

211,999

333,044

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

24,500

49,000

Hire purchase contracts

56,900

59,899

Trade creditors

44,565

104,326

Social security and other taxes

26,915

31,293

VAT

63,818

54,780

Other creditors

3,651

263

Accrued expenses

94,685

83,430

315,034

382,991

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans more 5 yr by instal

-

24,500

Hire purchase contracts

146,992

203,892

Other creditors

21,973

-

168,965

228,392

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

24,500

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

24,500

73,500

The bank has a fixed and floating charge against the assets of the company.

9.	PENSION COMMITMENTS

The company operates defined contributions pension schemes for its directors & employees. The contributions to all schemes are held in separably administered funds. During the year the company made total contributions of £37,583 (2024 £17,290) to the funds, of which £6,598 (2024 £6,398) were outstanding at the year end.

10.	OTHER FINANCIAL COMMITMENTS

At 31 December 2025, the company had total commitments under non-cancellable operating leases which are not included in the balance sheet of £46,667 (2024 £27,520).