SEASONAL DISPLAYS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Bontoft

S A Hobin

R M Sorby

SECRETARY:

REGISTERED OFFICE:

Fairfax House

6A Mill Field Road

Cottingley Business Park, Cottingley

BINGLEY

West Yorkshire

BD16 1PY

REGISTERED NUMBER:

03762239 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

4

253,737

620,560

CURRENT ASSETS

Stocks

962,051

726,303

Debtors

5

975,882

1,920,596

Cash at bank and in hand

247,904

32,777

2,185,837

2,679,676

CREDITORS

Amounts falling due within one year

6

841,628

1,408,711

NET CURRENT ASSETS

1,344,209

1,270,965

TOTAL ASSETS LESS CURRENT LIABILITIES

1,597,946

1,891,525

CREDITORS

Amounts falling due after more than one year

7

(107,101

)

(321,462

)

PROVISIONS FOR LIABILITIES

8

(36,518

)

(31,594

)

NET ASSETS

1,454,327

1,538,469

CAPITAL AND RESERVES

Called up share capital

9

60,002

60,002

Retained earnings

1,394,325

1,478,467

SHAREHOLDERS' FUNDS

1,454,327

1,538,469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2026 and were signed on its behalf by:

A J Bontoft - Director

1.	STATUTORY INFORMATION

Seasonal Displays 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.

In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

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.

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.

Improvements to property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 Statement of Income and Retained Earnings, 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.

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 35 (2025 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 May 2025

409,500

5,191

200,816

Additions

-

-

5,655

Disposals

(409,500

)

-

-

At 30 April 2026

-

5,191

206,471

DEPRECIATION

At 1 May 2025

-

5,190

170,723

Charge for year

-

-

8,937

Eliminated on disposal

-

-

-

At 30 April 2026

-

5,190

179,660

NET BOOK VALUE

At 30 April 2026

-

1

26,811

At 30 April 2025

409,500

1

30,093

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

76,931

171,158

109,579

973,175

Additions

371

83,485

45,011

134,522

Disposals

-

(48,526

)

-

(458,026

)

At 30 April 2026

77,302

206,117

154,590

649,671

DEPRECIATION

At 1 May 2025

53,195

32,791

90,716

352,615

Charge for year

3,616

19,079

21,291

52,923

Eliminated on disposal

-

(9,604

)

-

(9,604

)

At 30 April 2026

56,811

42,266

112,007

395,934

NET BOOK VALUE

At 30 April 2026

20,491

163,851

42,583

253,737

At 30 April 2025

23,736

138,367

18,863

620,560

The net book value of tangible fixed assets includes £ 146,851 (2025 - £ 121,367 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

850,389

1,323,739

Other debtors

700

38,379

Prepayments

124,793

558,478

975,882

1,920,596

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

157,649

10,398

Hire purchase contracts

22,502

15,142

Trade creditors

182,898

364,236

Tax

61,249

45,294

Social security and other taxes

15,305

11,978

VAT

125,559

210,920

Other creditors

16,032

25,411

Directors' current accounts

3,352

153,285

Accrued expenses

257,082

572,047

841,628

1,408,711

Loans from directors are provided interest free and are repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans - 1-2 years

-

10,394

Bank loans - 2-5 years

-

31,182

Bank loans more 5 yr by instal

-

184,650

Hire purchase contracts

107,101

95,236

107,101

321,462

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

184,650

8.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

36,518

31,594

Deferred

tax

£

Balance at 1 May 2025

31,594

Provided during year

4,924

Accelerated capital allowances

Balance at 30 April 2026

36,518

The entire provision is in respect of accelerated capital allowances.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

600,000

Ordinary

1

60,000

60,000

2

A Ordinary

1

2

2

60,002

60,002

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A A Bontoft.