2022-07-012023-06-302023-06-30false08087258MIKE CRUICKSHANK PUBLISHING 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MIKE CRUICKSHANK PUBLISHING LTD

Registered Number
08087258
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

MIKE CRUICKSHANK PUBLISHING LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

Mike Cruickshank

Registered Address

C/O Businessvision Unit 4, Sandy Court, Ashleigh Way
Plympton
Plymouth
PL7 5JX

Registered Number

08087258 (England and Wales)
MIKE CRUICKSHANK PUBLISHING LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets62,7762,540
2,7762,540
Current assets
Debtors83,670,1293,114,324
Cash at bank and on hand3,584,0704,056,191
7,254,1997,170,515
Creditors amounts falling due within one year9(24,604)(16,053)
Net current assets (liabilities)7,229,5957,154,462
Total assets less current liabilities7,232,3717,157,002
Provisions for liabilities10(694)(482)
Net assets7,231,6777,156,520
Capital and reserves
Called up share capital200200
Profit and loss account7,231,4777,156,320
Shareholders' funds7,231,6777,156,520
The financial statements were approved and authorised for issue by the Director on 25 September 2023, and are signed on its behalf by:
Mike Cruickshank
Director
Registered Company No. 08087258
MIKE CRUICKSHANK PUBLISHING LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-3
Office Equipment20-
Intangible assets policy
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year11
5.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 22100,000100,000
At 30 June 23100,000100,000
Amortisation and impairment
At 01 July 22100,000100,000
At 30 June 23100,000100,000
Net book value
At 30 June 23--
At 30 June 22--
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 July 2211,67511,675
Additions2,0252,025
Disposals(1,274)(1,274)
At 30 June 2312,42612,426
Depreciation and impairment
At 01 July 229,1359,135
Charge for year885885
On disposals(370)(370)
At 30 June 239,6509,650
Net book value
At 30 June 232,7762,776
At 30 June 222,5402,540
7.Description of nature of transactions and balances with related parties
The Director, Mike Cruickshank, owed the company £577,658 at the year end. (2022: £584,708)
8.Debtors

2023

2022

££
Trade debtors / trade receivables2,6872,456
Other debtors3,667,4423,111,868
Total3,670,1293,114,324
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Taxation and social security24,60416,053
Total24,60416,053
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)694482
Total694482