REGISTERED NUMBER: SC167320 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CALEY PRINT & STATIONERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Porter

J Porter

SECRETARY:

J Porter

REGISTERED OFFICE:

250 Seaward Street

Glasgow

Strathclyde

G41 1NG

REGISTERED NUMBER:

SC167320 (Scotland)

ACCOUNTANTS:

Portlands

The Alhambra Suite

82 Mitchell Street

Glasgow

G1 3NA

FIXED ASSETS

Intangible assets

4

72,773

101,880

Tangible assets

5

504,441

541,701

Investments

6

364

364

577,578

643,945

CURRENT ASSETS

Stocks

957,881

872,612

Debtors

7

1,559,981

1,632,589

Cash at bank and in hand

821

1,482

2,518,683

2,506,683

CREDITORS

Amounts falling due within one year

8

(2,434,766

)

(2,433,444

)

NET CURRENT ASSETS

83,917

73,239

TOTAL ASSETS LESS CURRENT LIABILITIES

661,495

717,184

CREDITORS

Amounts falling due after more than one year

9

(97,280

)

(172,916

)

NET ASSETS

564,215

544,268

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

564,115

544,168

SHAREHOLDERS' FUNDS

564,215

544,268

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 15 September 2026 and were signed on its behalf by:

C Porter - Director

1.	STATUTORY INFORMATION

Caley Print & Stationery 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

15% on reducing balance

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 52 (2024 - 51 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

446,618

AMORTISATION

At 1 January 2025

344,738

Charge for year

29,107

At 31 December 2025

373,845

NET BOOK VALUE

At 31 December 2025

72,773

At 31 December 2024

101,880

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

366,675

1,032,190

42,803

380,461

1,822,129

Additions

6,246

-

6,767

64,754

77,767

Reclassification/transfer

-

(53,199

)

2,813

-

(50,386

)

At 31 December 2025

372,921

978,991

52,383

445,215

1,849,510

DEPRECIATION

At 1 January 2025

288,230

847,270

19,778

125,150

1,280,428

Charge for year

14,704

34,411

5,575

60,337

115,027

Reclassification/transfer

-

(56,744

)

6,358

-

(50,386

)

At 31 December 2025

302,934

824,937

31,711

185,487

1,345,069

NET BOOK VALUE

At 31 December 2025

69,987

154,054

20,672

259,728

504,441

At 31 December 2024

78,445

184,920

23,025

255,311

541,701

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

43,938

304,391

348,329

Additions

-

64,754

64,754

At 31 December 2025

43,938

369,145

413,083

DEPRECIATION

At 1 January 2025

13,730

86,649

100,379

Charge for year

7,552

53,443

60,995

At 31 December 2025

21,282

140,092

161,374

NET BOOK VALUE

At 31 December 2025

22,656

229,053

251,709

At 31 December 2024

30,208

217,742

247,950

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

364

NET BOOK VALUE

At 31 December 2025

364

At 31 December 2024

364

During the year the company purchased 100% of the share capital of CPG2017 Ltd. The company also invested in Eurosafe Limited

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,275,328

1,328,304

Other debtors

284,653

304,285

1,559,981

1,632,589

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

96,161

Hire purchase contracts

71,722

158,222

Trade creditors

952,917

1,013,167

Taxation and social security

317,280

238,191

Other creditors

1,092,847

927,703

2,434,766

2,433,444

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,920

73,154

Hire purchase contracts

73,360

99,762

97,280

172,916

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

5,388

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

23,920

169,315

Bank Loan

43,856

-

Hire purchase contracts

145,082

257,984

212,858

427,299