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REGISTERED NUMBER: 05735466 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

B SMALL PUBLISHING LIMITED

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

B SMALL PUBLISHING LIMITED

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs C A Bruzzone
S O Hutchinson





REGISTERED OFFICE: Station House
Station Approach
East Horsley
Leatherhead
Surrey
KT24 6QX





REGISTERED NUMBER: 05735466 (England and Wales)





ACCOUNTANTS: Russell & Co
Station House
Station Approach
East Horsley
Leatherhead
Surrey
KT24 6QX

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,064 1,886
1,064 1,886

CURRENT ASSETS
Stocks 99,504 165,922
Debtors 6 27,927 81,228
Cash at bank 95,191 25,207
222,622 272,357
CREDITORS
Amounts falling due within one year 7 134,962 195,226
NET CURRENT ASSETS 87,660 77,131
TOTAL ASSETS LESS CURRENT
LIABILITIES

88,724

79,017

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 8 88,622 78,915
SHAREHOLDERS' FUNDS 88,724 79,017

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

Balance Sheet - continued
31 March 2023


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 Board of Directors and authorised for issue on 3 October 2023 and were signed on its behalf by:





S O Hutchinson - Director


B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

B Small Publishing 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

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 each asset over its estimated useful life.
Office equipment - 20% on reducing balance
Computer equipment - 33% on cost

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

Work-in-progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work-in-progress.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 100,000
AMORTISATION
At 1 April 2022
and 31 March 2023 100,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Office Computer
equipment equipment Totals
£    £    £   
COST
At 1 April 2022 1,314 9,636 10,950
Additions - 448 448
At 31 March 2023 1,314 10,084 11,398
DEPRECIATION
At 1 April 2022 927 8,137 9,064
Charge for year 77 1,193 1,270
At 31 March 2023 1,004 9,330 10,334
NET BOOK VALUE
At 31 March 2023 310 754 1,064
At 31 March 2022 387 1,499 1,886

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,542 66,244
Other debtors 6,385 14,984
27,927 81,228

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 10,170
Corporation Tax 6,581 4,300
Social security and other taxes 656 -
Director's loan accounts 81,466 47,841
Accruals and deferred income 44,259 130,915
Accrued expenses 2,000 2,000
134,962 195,226

8. RESERVES
Retained
earnings
£   

At 1 April 2022 78,915
Profit for the year 36,197
Dividends (24,721 )
Unrealized currency gains/loss (1,769 )
At 31 March 2023 88,622

B SMALL PUBLISHING LIMITED

Report of the Accountants to the Directors of
B Small Publishing Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2023 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Russell & Co
Station House
Station Approach
East Horsley
Leatherhead
Surrey
KT24 6QX


3 October 2023