REGISTERED NUMBER: 06699814 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Graphic Image Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Chalkley

REGISTERED OFFICE:

134A Darkes Lane

Potters Bar

Potters Bar

Hertfordshire

EN6 1AF

REGISTERED NUMBER:

06699814 (England and Wales)

ACCOUNTANTS:

Bracey's Accountants (Stevenage) Limited

18-20 High Street

Stevenage

Hertfordshire

SG1 3EJ

FIXED ASSETS

Tangible assets

4

3,736

CURRENT ASSETS

Stocks

3,000

Debtors

5

127,188

Cash at bank

125,783

255,971

CREDITORS

Amounts falling due within one year

6

39,183

NET CURRENT ASSETS

216,788

TOTAL ASSETS LESS CURRENT LIABILITIES

220,524

CREDITORS

Amounts falling due after more than one year

7

(2,498

)

PROVISIONS FOR LIABILITIES

(982

)

NET ASSETS

217,044

CAPITAL AND RESERVES

Called up share capital

5,000

Capital redemption reserve

45,000

Retained earnings

167,044

217,044

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

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

M Chalkley - Director

1.	STATUTORY INFORMATION

Graphic Image Solutions 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.

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

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and

installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% straight line

Motor vehicles

25% reducing balance

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 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.

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.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at transaction price and are reviewed annually for bad debts. Any adjustment is made through the profit and loss account accordingly.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

59,641

DEPRECIATION

At 1 February 2025

and 31 January 2026

55,905

NET BOOK VALUE

At 31 January 2026

3,736

At 31 January 2025

3,736

5.

DEBTORS

£

Amounts falling due within one year:

Other debtors

19,243

Amounts falling due after more than one year:

Trade debtors

106,811

Other debtors

1,134

107,945

Aggregate amounts

127,188

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

7,175

Taxation and social security

30,146

Other creditors

1,862

39,183

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

2,498

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company was owed £17,890 (2025: the company owed £108) from Mr M Chalkley. This loan is repayable on demand and interest is charged at a market rate.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M Chalkley.

by virtue of their shareholding