Company No: 10569930 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	147,139		118,212
Tangible assets	4	618,208		485,886
		765,347		604,098
Current assets
Stocks		223,686		202,180
Debtors	5	810,312		637,161
Cash at bank and in hand		824,879		238,742
		1,858,877		1,078,083
Creditors: amounts falling due within one year	6	( 1,584,869)		( 1,197,069)
Net current assets/(liabilities)		274,008		(118,986)
Total assets less current liabilities		1,039,355		485,112
Creditors: amounts falling due after more than one year	7	( 221,570)		( 307,233)
Provision for liabilities	8	( 169,190)		( 119,347)
Net assets		648,595		58,532
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		648,495		58,432
Total shareholders' funds		648,595		58,532

For the financial year ending 31 January 2026 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Inform Printed Solutions Limited (registered number: 10569930) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

T R Tassie Director

14 August 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Inform Printed Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 20 Brocks Road, Swaffham, PE37 7XG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Website costs

5 - 20 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	6.67 - 20 years straight line
Plant and machinery	25 % reducing balance
Office equipment	25 % reducing balance
Computer equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Statement of Financial Position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	40		37

3. Intangible assets

	Website costs		Total
	£		£
Cost
At 01 February 2025	136,750		136,750
Additions	47,290		47,290
At 31 January 2026	184,040		184,040
Accumulated amortisation
At 01 February 2025	18,538		18,538
Charge for the financial year	18,363		18,363
At 31 January 2026	36,901		36,901
Net book value
At 31 January 2026	147,139		147,139
At 31 January 2025	118,212		118,212

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Office equipment		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 February 2025	142,648		482,769		24,370		57,189		706,976
Additions	41,141		181,223		6,440		13,892		242,696
At 31 January 2026	183,789		663,992		30,810		71,081		949,672
Accumulated depreciation
At 01 February 2025	23,565		155,697		14,380		27,448		221,090
Charge for the financial year	18,339		79,793		3,233		9,009		110,374
At 31 January 2026	41,904		235,490		17,613		36,457		331,464
Net book value
At 31 January 2026	141,885		428,502		13,197		34,624		618,208
At 31 January 2025	119,083		327,072		9,990		29,741		485,886
Leased assets included above:
Net book value
At 31 January 2026	0		96,285		0		0		96,285
At 31 January 2025	0		122,380		0		0		122,380

5. Debtors

	2026		2025
	£		£
Trade debtors	284,587		105,517
Amounts owed by associates	377,992		392,695
Corporation tax	0		27,104
Other debtors	147,733		111,845
	810,312		637,161

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	92,088		92,551
Trade creditors	864,780		748,102
Other loans	0		56,100
Accruals	116,793		137,240
Taxation and social security	308,666		21,424
Obligations under finance leases and hire purchase contracts (secured)	44,997		51,963
Other creditors	157,545		89,689
	1,584,869		1,197,069

Obligations under finance leases and hire purchase contracts are secured upon the assets to which they relate.

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

	2026		2025
	£		£
Bank loans	142,078		230,901
Obligations under finance leases and hire purchase contracts (secured)	79,492		76,332
	221,570		307,233

Obligations under finance leases and hire purchase contracts are secured upon the assets to which they relate.

8. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 119,347)		( 63,345)
Charged to the Statement of Income and Retained Earnings	( 49,843)		( 56,002)
At the end of financial year	( 169,190)		( 119,347)

The deferred taxation balance is made up as follows:

	2026		2025
	£		£
Accelerated capital allowances	( 169,641)		( 129,690)
Tax losses carry forward	0		9,944
Other timing differences	451		399
	( 169,190)		( 119,347)

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
50 Ordinary A Shares shares of £ 1.00 each (2025: nil shares)	50		0
50 Ordinary B Shares shares of £ 1.00 each (2025: nil shares)	50		0
Nil Ordinary shares (2025: 100 shares of £ 1.00 each)	0		100
	100		100

During the year, the company reclassified its issued share capital from 100 Ordinary £1 Shares into 50 Ordinary A £1 Shares and 50 Ordinary B £1 Shares. The Ordinary A Shares and Ordinary B Shares rank pari passu in all respects.

10. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

	2026		2025
	£		£
Unpaid contributions due to the fund (inc. in other creditors)	4,210		3,729

11. Related party transactions

Transactions with owners holding a participating interest in the entity

At the year end the Company was owed £377,992 (2025- £392,695) by companies with the same controlling interest, the loans are interest free and repayable on demand.

At the year end the Company was owed £28,439 (2025- £15,040) by directors. Interest was charged and paid at the official rate recommended by HMRC.

At the year end the Company owed a director £1,312 (2025- £nil). The amount is interest free and repayable on demand.