REGISTERED NUMBER: 05151062 (England and Wales)

Signs & Design (Kent) Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

G Jackson

Mrs E L M Slavik-Smith

REGISTERED OFFICE:

Unit 7 Ballard Industrial Centre

Revenge Road

Lordswood

Chatham

Kent

ME5 8UD

REGISTERED NUMBER:

05151062 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

485,526

613,873

485,526

613,873

CURRENT ASSETS

Inventories

67,543

76,648

Debtors

6

865,813

1,027,268

Cash at bank and in hand

49,256

123,252

982,612

1,227,168

CREDITORS

Amounts falling due within one year

7

628,404

759,759

NET CURRENT ASSETS

354,208

467,409

TOTAL ASSETS LESS CURRENT LIABILITIES

839,734

1,081,282

CREDITORS

Amounts falling due after more than one year

8

(115,043

)

(244,619

)

PROVISIONS FOR LIABILITIES

(179,841

)

(188,722

)

NET ASSETS

544,850

647,941

CAPITAL AND RESERVES

Called up share capital

600

600

Capital redemption reserve

600

600

Retained earnings

543,650

646,741

544,850

647,941

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 20 October 2026 and were signed on its behalf by:

G Jackson - Director

Mrs E L M Slavik-Smith - Director

1.	STATUTORY INFORMATION

Signs & Design (Kent) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, Straight line over 7 years and Straight line over 10 years

Inventories

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

In respect of work in progress and finished goods, cost includes an appropriate proportion of attributable overheads according to the stage of manufacture/completion.

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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 30 (2025 - 38 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

350,000

AMORTISATION

At 1 April 2025

and 31 March 2026

350,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

125,311

2,181,105

2,306,416

Additions

-

15,850

15,850

Disposals

-

(70,217

)

(70,217

)

At 31 March 2026

125,311

2,126,738

2,252,049

DEPRECIATION

At 1 April 2025

111,587

1,580,956

1,692,543

Charge for year

4,795

121,774

126,569

Eliminated on disposal

-

(52,589

)

(52,589

)

At 31 March 2026

116,382

1,650,141

1,766,523

NET BOOK VALUE

At 31 March 2026

8,929

476,597

485,526

At 31 March 2025

13,724

600,149

613,873

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

432,036

643,425

Other debtors

433,777

383,843

865,813

1,027,268

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts and finance leases (see note 9)

126,480

123,330

Trade creditors

251,232

284,708

Taxation and social security

207,825

309,321

Other creditors

42,867

42,400

628,404

759,759

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts and finance leases (see note 9)

115,043

244,619

9.	LEASING AGREEMENTS

The company has total commitments under non-cancellable operating leases of £174,232.

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts and finance leases

241,523

367,949

The hire purchase contracts are secured on the relevant financed assets.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

G Jackson

Balance outstanding at start of year

241,491

300,699

Amounts advanced

121,276

20,792

Amounts repaid

(109,800

)

(80,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

252,967

241,491

Mrs E L M Slavik-Smith

Balance outstanding at start of year

33,710

79,139

Amounts advanced

107,504

34,571

Amounts repaid

(109,800

)

(80,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

31,414

33,710

Interest is charged at the HMRC official rate on loans to directors that exceed the HMRC exempt amount. The loans are repayable on demand.