REGISTERED NUMBER: SC294479 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Avia Signs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A MacRae

SECRETARY:

A MacRae

REGISTERED OFFICE:

Units 4,5,6 Brown Street

Coatbridge

ML5 4AS

REGISTERED NUMBER:

SC294479 (Scotland)

ACCOUNTANTS:

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

FIXED ASSETS

Tangible assets

4

333,026

329,082

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

688,687

460,097

Cash at bank and in hand

27,415

749

726,102

470,846

CREDITORS

Amounts falling due within one year

6

770,994

529,068

NET CURRENT LIABILITIES

(44,892

)

(58,222

)

TOTAL ASSETS LESS CURRENT LIABILITIES

288,134

270,860

CREDITORS

Amounts falling due after more than one year

7

168,522

236,102

NET ASSETS

119,612

34,758

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

20

20

Retained earnings

119,492

34,638

119,612

34,758

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 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 30 June 2026 and were signed by:

A MacRae - Director

1.	STATUTORY INFORMATION

Avia Signs Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

20% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

15% on cost

Computer equipment

-

15% on cost

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 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.

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 12 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

28,450

528,048

56,896

Additions

-

91,333

-

At 31 December 2025

28,450

619,381

56,896

DEPRECIATION

At 1 January 2025

28,450

254,339

51,558

Charge for year

-

65,418

3,864

At 31 December 2025

28,450

319,757

55,422

NET BOOK VALUE

At 31 December 2025

-

299,624

1,474

At 31 December 2024

-

273,709

5,338

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

109,018

82,176

804,588

Additions

-

1,998

93,331

At 31 December 2025

109,018

84,174

897,919

DEPRECIATION

At 1 January 2025

59,207

81,952

475,506

Charge for year

19,221

884

89,387

At 31 December 2025

78,428

82,836

564,893

NET BOOK VALUE

At 31 December 2025

30,590

1,338

333,026

At 31 December 2024

49,811

224

329,082

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

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

62,300

DEPRECIATION

At 1 January 2025

16,136

Charge for year

15,575

At 31 December 2025

31,711

NET BOOK VALUE

At 31 December 2025

30,589

At 31 December 2024

46,164

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

293,411

337,452

Other debtors

391,220

118,589

684,631

456,041

Amounts falling due after more than one year:

Other debtors

4,056

4,056

Aggregate amounts

688,687

460,097

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

30,000

30,465

Hire purchase contracts

98,498

79,372

Trade creditors

229,832

95,304

Taxation and social security

247,159

134,385

Other creditors

165,505

189,542

770,994

529,068

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

20,833

17,500

Hire purchase contracts

147,689

218,602

168,522

236,102