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Stone Castle Publications Limited
Registered Number:03778548
For the period ended 31 August 2022
England and Wales
Report of the Directors and Financial Statements
2
For the period ended 31 August 2022
Stone Castle Publications Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
03778548
As at 31 August 2022
Stone Castle Publications Limited
Statement of Financial Position
£
£
2021
2022
Notes
Fixed assets
Property, plant and equipment
-
1,224
2
-
1,224
Current assets
Trade and other receivables
1,215
-
3
5,236
Cash and cash equivalents
19
19
6,451
Trade and other payables: amounts falling due within one
year
(13,100)
(7,318)
4
(6,649)
(7,299)
Net current liabilities
Total assets less current liabilities
(7,299)
(5,425)
(7,299)
Net liabilities
(5,425)
Capital and reserves
Called up share capital
100
100
Retained earnings
(7,399)
(5,525)
(7,299)
(5,425)
Shareholders' funds
For the period ended 31 August 2022 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2022 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
D R Spanton Director
These financial statements were approved and authorised for issue by the Board on 10 September 2022 and were signed by:
The notes form part of these financial statements
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4
For the period ended 31 August 2022
Stone Castle Publications Limited
Notes to the Financial Statements
Statutory Information
Stone Castle Publications Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 03778548.
Registered address:
59A North Street
Nailsea
Bristol
BS48 4BS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention.
The company ceased trading with effect from 31 August 2022. The company's final accounting period was extended
to 31 August 2022.
These are the company's final accounts. An application will be made to Companies House to have the company
dissolved and removed from the register of companies.
Any remaining liabilities at 31 August 2022 will be settled by the company director.
Revenue recognition
Turnover comprises the value of goods and services supplied by the company.
Property, plant and equipment
All tangible fixed assets were disposed of in the final accounting period at their fair market value. No depreciation was charged in the final accounting period. In previous periods depreciation was provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Equipment
18% Reducing balance
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5
For the period ended 31 August 2022
Stone Castle Publications Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Equipment
£
Cost or
valuation
At 01 June 2021
30,459
Disposals
(30,459)
At 31 August 2022
-
Provision for depreciation and impairment
At 01 June 2021
29,235
(29,235)
On disposal
At 31 August 2022
-
At 31 August 2022
Net book value
-
At 31 May 2021
1,224
All tangible fixed assets were disposed of in the accounting period at fair market value.
3. Trade and other receivables
2021
2022
£
£
Trade debtors
-
1,215
4. Trade and other payables: amounts falling due within one year
2021
2022
£
£
Trade creditors
615
996
Other creditors
6,703
12,104
7,318
13,100
Other creditors represents the amount by which the company has been supported by the director. All other remaining liabilities will be settled by the director.
5. Related party transactions
The person in ultimate control of the company is Mr D R Spanton.
6. Average number of persons employed
During the year the average number of employees was 1 (2021 : 1)
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