REGISTERED NUMBER: 03304692 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Wolverhampton Lithographic Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J Monks

SECRETARY:

R J Monks

REGISTERED OFFICE:

Unit 11, Purbrook Road

Wolverhampton

West Midlands

WV1 2EJ

REGISTERED NUMBER:

03304692 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

340,994

347,082

340,994

347,082

CURRENT ASSETS

Stocks

13,048

12,083

Debtors

6

46,338

52,684

Cash at bank

1,067

31,788

60,453

96,555

CREDITORS

Amounts falling due within one year

7

135,692

142,395

NET CURRENT LIABILITIES

(75,239

)

(45,840

)

TOTAL ASSETS LESS CURRENT LIABILITIES

265,755

301,242

CREDITORS

Amounts falling due after more than one year

8

(60,749

)

(111,467

)

PROVISIONS FOR LIABILITIES

(28,369

)

(29,083

)

NET ASSETS

176,637

160,692

CAPITAL AND RESERVES

Called up share capital

10

47,000

47,000

Retained earnings

129,637

113,692

SHAREHOLDERS' FUNDS

176,637

160,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 October 2026 and were signed by:

R J Monks - Director

1.	STATUTORY INFORMATION

Wolverhampton Lithographic 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.

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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on supply of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - Over 10 years, to be reviewed annually

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

15% reducing balance + 5% Straight Line

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

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.

Hire purchase and leasing commitments

Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

40,000

AMORTISATION

At 1 March 2025

and 28 February 2026

40,000

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 March 2025

191,682

232,210

28,287

39,179

491,358

Additions

-

22,276

-

-

22,276

At 28 February 2026

191,682

254,486

28,287

39,179

513,634

DEPRECIATION

At 1 March 2025

-

103,350

21,013

19,913

144,276

Charge for year

-

22,456

1,091

4,817

28,364

At 28 February 2026

-

125,806

22,104

24,730

172,640

NET BOOK VALUE

At 28 February 2026

191,682

128,680

6,183

14,449

340,994

At 28 February 2025

191,682

128,860

7,274

19,266

347,082

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

39,225

45,313

Other debtors

7,113

7,371

46,338

52,684

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

12,322

11,846

Hire purchase contracts

50,114

42,848

Trade creditors

25,996

29,780

Taxation and social security

14,903

13,149

Other creditors

32,357

44,772

135,692

142,395

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

31,862

44,184

Hire purchase contracts

28,887

67,283

60,749

111,467

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

44,184

56,030

Hire purchase contracts

79,001

110,131

123,185

166,161

Hire purchase contracts are secured against the assets to which they relate.

The bank loan is secured by a fixed and floating charge over the assets of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

47,000

Ordinary

1

47,000

47,000

11.	RELATED PARTY DISCLOSURES

At 28 February 2026, the company had outstanding loans due to the directors and shareholders of £22,153 (2025: £35,753) included within other creditors.