Company Registration No. 12352615 (England and Wales)
Intouch Greeting Cards Ltd
Unaudited accounts
for the year ended 31 December 2025
Intouch Greeting Cards Ltd
Unaudited accounts
Contents
Intouch Greeting Cards Ltd
Company Information
for the year ended 31 December 2025
Director
Elisabeth Callaghan
Company Number
12352615 (England and Wales)
Registered Office
LONGLANDS HALL
EAST END LANE
STONHAM ASPAL
SUFFOLK
IP14 6AR
ENGLAND
Intouch Greeting Cards Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
-
2,486
Creditors: amounts falling due within one year
(53,295)
(72,080)
Net current liabilities
(53,295)
(29,499)
Net liabilities
(53,295)
(26,659)
Called up share capital
100
100
Profit and loss account
(53,395)
(26,759)
Shareholders' funds
(53,295)
(26,659)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 September 2026 and were signed on its behalf by
Elisabeth Callaghan
Director
Company Registration No. 12352615
Intouch Greeting Cards Ltd
Notes to the Accounts
for the year ended 31 December 2025
Intouch Greeting Cards Ltd is a private company, limited by shares, registered in England and Wales, registration number 12352615. The registered office is LONGLANDS HALL, EAST END LANE, STONHAM ASPAL, SUFFOLK, IP14 6AR, ENGLAND. The company is in the process of being wound up.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The company ceased trading on 31st December 2025 and is in the process of being wound up. The director does not consider it appropriate to prepare the accounts on a going concern basis and they have therefore been prepared on a basis other than that of a going concern.
Under this basis, assets are stated at their estimated recoverable amount and liabilities at the amounts expected to be required to settle them. All assets and liabilities have been classified as current. No adjustment was required to the carrying amount of the company's assets on adopting this basis, as all assets had been realised or disposed of by the reporting date.
No other changes have been made to the accounting policies previously applied.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing balance
Computer equipment
20% Reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intouch Greeting Cards Ltd
Notes to the Accounts
for the year ended 31 December 2025
Intangible fixed assets- Goodwill
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.
For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than they carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Intangible fixed assets
Goodwill
At 31 December 2025
32,000
At 31 December 2025
32,000
Intouch Greeting Cards Ltd
Notes to the Accounts
for the year ended 31 December 2025
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
1,837
3,551
5,388
Disposals
(2,187)
(3,551)
(5,738)
At 1 January 2025
1,235
1,313
2,548
Charge for the year
190
448
638
On disposals
(1,425)
(1,761)
(3,186)
At 31 December 2024
602
2,238
2,840
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
90
Loans from directors
53,295
58,158
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).