Eight Days A Week Print Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06054241

Eight Days A Week Print Solutions Limited

Filleted Unaudited Financial Statements

31 December 2025

Eight Days A Week Print Solutions Limited

Statement of Financial Position

31 December 2025

	2025	2024
		(restated)
Note	£	£

Fixed assets

Tangible assets	6	1,005,948	281,563

Current assets

Stocks		15,000	15,000
Debtors	7	643,798	794,733
Cash at bank and in hand		40,233	161,613
		---------	---------
		699,031	971,346

Creditors: amounts falling due within one year	8	1,054,539	848,890
		------------	---------
Net current (liabilities)/assets		( 355,508)	122,456
		------------	---------
Total assets less current liabilities		650,440	404,019

Creditors: amounts falling due after more than one year	9	671,915	91,480

Provisions	( 71,251)	( 45,115)
	---------	---------
Net assets	49,776	357,654
	---------	---------

Capital and reserves

Called up share capital	12	948	948
Profit and loss account		48,828	356,706
		--------	---------
Shareholders funds		49,776	357,654
		--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Eight Days A Week Print Solutions Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 17 September 2026 , and are signed on behalf of the board by:

Mr L Hill

Director

Company registration number: 06054241

Eight Days A Week Print Solutions Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3B Swallowfield Courtyard, Wolverhampton Road, Oldbury, B69 2JG, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Going concern

The accounts have been prepared on the going concern basis with the understanding that the group with continue to support the business for the foreseeable future.

Disclosure exemptions

The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under paragraph 1A.7 of FRS102.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	10% straight line
Plant and machinery	-	10% straight line
Fixtures and fittings	-	10% straight line
Motor vehicles	-	20% straight line

	Computer equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 30 (2024: 30 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 January 2025 (as restated) and 31 December 2025	1,000
	-------
Amortisation
At 1 January 2025 and 31 December 2025	1,000
	-------
Carrying amount
At 31 December 2025	–
	-------
At 31 December 2024	–
	-------

6. Tangible assets

	Long leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Computer equipment	Total
	£	£	£	£	£	£
Cost
At 1 Jan 2025 (as restated)	105,043	198,458	2,429	136,219	29,602	471,751
Additions	–	824,774	–	–	422	825,196
	---------	------------	-------	---------	--------	------------
At 31 Dec 2025	105,043	1,023,232	2,429	136,219	30,024	1,296,947
	---------	------------	-------	---------	--------	------------
Depreciation
At 1 Jan 2025	81,387	64,954	424	15,020	28,403	190,188
Charge for the year	6,089	80,323	243	13,622	534	100,811
	---------	------------	-------	---------	--------	------------
At 31 Dec 2025	87,476	145,277	667	28,642	28,937	290,999
	---------	------------	-------	---------	--------	------------
Carrying amount
At 31 Dec 2025	17,567	877,955	1,762	107,577	1,087	1,005,948
	---------	------------	-------	---------	--------	------------
At 31 Dec 2024	23,656	133,504	2,005	121,199	1,199	281,563
	---------	------------	-------	---------	--------	------------

7. Debtors

	2025	2024
		(restated)
	£	£
Trade debtors	492,570	588,608
Amounts owed by group undertakings	92,925	1,476
Amounts owed by related parties	–	183,990
Prepayments and accrued income	15,732	20,659
Other debtors	42,571	–
	---------	---------
	643,798	794,733
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
		(restated)
	£	£
Bank loans and overdrafts	6,938	–
Trade creditors	297,456	416,393
Amounts owed to group undertakings	548,931	250,895
Accruals and deferred income	6,252	64,500
Social security and other taxes	47,251	90,721
Obligations under finance leases and hire purchase contracts	124,924	18,657
Other creditors	22,787	7,724
	------------	---------
	1,054,539	848,890
	------------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
		(restated)
	£	£
Bank loans and overdrafts	37,792	–
Other creditors	634,123	91,480
	---------	--------
	671,915	91,480
	---------	--------

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
		(restated)
	£	£
Included in provisions	( 71,251)	( 45,115)
	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
		(restated)
	£	£
Accelerated capital allowances	178,170	49,008
Unused tax losses	( 246,079)	( 93,535)
Provisions	( 3,342)	( 588)
	---------	--------
	(71,251)	(45,115)
	---------	--------

11. Prior period errors

Retained earnings as at 31 December 2024 has been restated to correct a dividend declaration of £220,000 which was found to have been declared and paid by another entity within the group. The comparative figures have been restated to correct the financial statements, and this adjustment increases retained earnings by £220,000 and reduces amounts owed to group undertakings by the same amount.

12. Called up share capital

Issued, called up and fully paid

	2025		2024
			(restated)
	No.	£	No.	£
Ordinary shares shares of £ 1 each	900	900	900	900
Ordinary A shares shares of £ 1 each	48	48	48	48
	----	----	----	----
	948	948	948	948
	----	----	----	----

The ordinary shares and ordinary A shares rank pari passu in all respects as regards capital, voting rights and distributions. A dividend may be declared on either class of share to the exclusion of the other class.

13. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
		(restated)
	£	£
Not later than 1 year	20,876	18,182
Later than 1 year and not later than 5 years	11,962	25,894
	--------	--------
	32,838	44,076
	--------	--------

14. Related party transactions

The company has taken advantage of the exemptions available under FRS 102 section 1A and has not disclosed related party balances with 100% owned subsidiaries within the group. 8ight Plus Limited At the year end there was a balance of £255,404 included within amounts due to related parties owed to 8ight Plus Limited, a company with common directors. Following a reorganisation of Eight Days A Week Print Solutions Limited and its associated businesses, this related party loan balance was forgiven after date. The balance outstanding at the year end reporting date has been written off to the profit and loss account and the liability has been reduced to £nil. 8ight Digital Limited At the year end there was a balance of £92,925 included within amounts due by group companies owed by 8ight Digital Limited, a company that is 80% owned by the group.

15. Controlling party

The company's immediate and ultimate parent company is 8ight Group Limited. 8ight Group Limited is registered in England and Wales under the Companies Act 2006 and the registered office address is 3B Swallowfield Courtyard, Wolverhampton Road, Oldbury, B69 2JG. The ultimate controlling party is Mr L Hill by virtue of his controlling interest in the group.