These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

LPW Sign Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 96-98 Great Howard Street, Liverpool, L3 7AX.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

The company has reported net current liabilities at the balance sheet date of £764,130 (2024: £nil), primarily arising from amounts due to group undertakings. The directors have received confirmation from the relevant group undertaking that it will not demand repayment of these balances until the company has sufficient funds to settle its third party liabilities. Accordingly, the directors consider that the company has adequate financial support and remains a going concern.true

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The average monthly number of persons (including directors) employed by the company during the year was:

On 1st January 2025, the company acquired the entire share capital of Impact Signs & Design Limited.

Also during the year, following a group reorganisation, the company acquired the entire share capital of Wilson Contract Services Limited from LPW Group Holdings Limited.

Amounts owed to group undertakings are interest free, have no fixed date of repayment and are repayable upon demand.

During the year, the company issued additional shares as part of a group reorganisation, resulting in an increase in share capital from £600 to £753,711. The shares were issued in exchange for investments in subsidiary undertakings, with a corresponding increase recognised in fixed asset investments.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The company has taken advantage of the exemption under FRS 102 not to disclose transactions between group entities on the grounds that it is a wholly-owned subsidiary undertaking.

The ultimate parent company is LPW Group Holdings Limited, a company incorporated in Great Britain and registered in England and Wales. The registered office is 5 Navigation Court, Calder Park, Wakefield, West Yorkshire, WF2 7BJ. LPW Group Holdings Limited prepares consolidated financial statements which includes LPW Sign Group Limited.

The smallest and largest group into which the results of this entity are consolidated is that headed by LPW Group Holdings Limited.

The directors are of the opinion that there is no ultimate controlling party of LPW Group Holdings Limited.