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Registration number: 04963295

Autolines Graphics Limited
Unaudited Filleted Financial Statements
for the Period from 1 January 2025 to 31 March 2026

Autolines Graphics Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

Autolines Graphics Limited

Company Information

Director | Mr S Horan

Registered office | The Old Dairy 29 Boome Street Blackpool Lancashire FY4 2JX

Accountants | Xeinadin Blackpool Limited Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Autolines Graphics Limited
for the Period Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Autolines Graphics Limited for the period ended 31 March 2026 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a firm regulated by the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Autolines Graphics Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Autolines Graphics Limited and state those matters that we have agreed to state to the Board of Directors of Autolines Graphics Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Autolines Graphics Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Autolines Graphics Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Autolines Graphics Limited. You consider that Autolines Graphics Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Autolines Graphics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Xeinadin Blackpool Limited
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF

2 July 2026

Autolines Graphics Limited

(Registration number: 04963295)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 16,560 | 37,279
Current assets |  |  |
Stocks | 5 | 2,000 | 2,600
Debtors | 6 | 15,553 | 9,531
Cash at bank and in hand |  | 10,783 | 9,886
|  | 28,336 | 22,017
Creditors: Amounts falling due within one year | 7 | (28,914) | (48,805)
Net current liabilities |  | (578) | (26,788)
Total assets less current liabilities |  | 15,982 | 10,491
Creditors: Amounts falling due after more than one year | 7 | - | (4,163)
Provisions for liabilities |  | (2,111) | (5,386)
Net assets |  | 13,871 | 942
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 13,771 | 842
Shareholders' funds |  | 13,871 | 942

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 July 2026

Autolines Graphics Limited

(Registration number: 04963295)
Balance Sheet as at 31 March 2026

......................................... Mr S Horan Director

Autolines Graphics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible 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.

Autolines Graphics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

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 & machinery | 20% reducing balance
Fixtures & fittings | 20% reducing balance
Motor vehicles | 20% reducing balance
Leasehold improvements | 20 years straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line basis over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Autolines Graphics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2024 - 2).

Autolines Graphics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

3 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 January 2025 | 32,000 | 32,000
At 31 March 2026 | 32,000 | 32,000
Amortisation
At 1 January 2025 | 32,000 | 32,000
At 31 March 2026 | 32,000 | 32,000
Carrying amount
At 31 March 2026 | - | -

4 | Tangible assets

| Land and buildings £ | Fixtures & fittings £ | Motor vehicles £ | Plant & machinery £
Cost or valuation
At 1 January 2025 | 19,000 | 13,008 | 5,750 | 145,313
Disposals | (19,000) | - | - | -
At 31 March 2026 | - | 13,008 | 5,750 | 145,313
Depreciation
At 1 January 2025 | 3,800 | 10,342 | 1,150 | 130,500
Charge for the year | - | 666 | 1,150 | 3,703
Eliminated on disposal | (3,800) | - | - | -
At 31 March 2026 | - | 11,008 | 2,300 | 134,203
Carrying amount
At 31 March 2026 | - | 2,000 | 3,450 | 11,110
At 31 December 2024 | 15,200 | 2,666 | 4,600 | 14,813

Autolines Graphics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

| Total £
Cost or valuation
At 1 January 2025 | 183,071
Disposals | (19,000)
At 31 March 2026 | 164,071
Depreciation
At 1 January 2025 | 145,792
Charge for the year | 5,519
Eliminated on disposal | (3,800)
At 31 March 2026 | 147,511
Carrying amount
At 31 March 2026 | 16,560
At 31 December 2024 | 37,279

Included within the net book value of land and buildings above is £Nil (2024 - £15,200) in respect of long leasehold land and buildings.

5 | Stocks

| 2026 £ | 2024 £
Other inventories | 2,000 | 2,600

6 | Debtors

Current | 2026 £ | 2024 £
Trade debtors | 15,388 | 9,467
Prepayments | 165 | 64
| 15,553 | 9,531

Autolines Graphics Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 10,182 | 11,167
Trade creditors |  | 4,502 | 1,332
Taxation and social security |  | 9,898 | 12,475
Accruals and deferred income |  | 4,333 | 2,918
Other creditors |  | (1) | 20,913
|  | 28,914 | 48,805

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 4,163

8 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2024 £
Bank borrowings | - | 4,163

Current loans and borrowings

| 2026 £ | 2024 £
Bank borrowings | 1,667 | 10,000
Bank overdrafts | 8,515 | 1,167
| 10,182 | 11,167