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Registered number: 04525203
Liquid Publications Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Road
Felcourt
East Grinstead
Surrey
RH19 2LP
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Director Mr C Losh
Secretary Mrs B Losh
Company Number 04525203
Registered Office 23 Southdown Road
Shoreham By Sea
West Sussex
BN43 5AL
Accountants Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Road
Felcourt
East Grinstead
Surrey
RH19 2LP
Page 1
Page 2
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Liquid Publications Limited for the year ended 28 February 2023 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the director of Liquid Publications Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Liquid Publications Limited and state those matters that we have agreed to state to the director of Liquid Publications Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Liquid Publications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Liquid Publications Limited . You consider that Liquid Publications Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Liquid Publications 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 financial statements.
Signed
20 November 2023
Merranti Accounting Ltd
10 Scandia-Hus Business Park Felcourt Road
Felcourt
East Grinstead
Surrey
RH19 2LP
Page 2
Page 3
Balance Sheet
Registered number: 04525203
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,715 5,451
4,715 5,451
CURRENT ASSETS
Debtors 5 29,129 92,000
Cash at bank and in hand 63,574 86,686
92,703 178,686
Creditors: Amounts Falling Due Within One Year 6 (2,977 ) (4,360 )
NET CURRENT ASSETS (LIABILITIES) 89,726 174,326
TOTAL ASSETS LESS CURRENT LIABILITIES 94,441 179,777
NET ASSETS 94,441 179,777
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 94,439 179,775
SHAREHOLDERS' FUNDS 94,441 179,777
Page 3
Page 4
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C Losh
Director
20 November 2023
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are application software. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not provided
Plant & Machinery 33% on reducing balance
Computer Equipment 33% on reducing balance
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2. Average Number of Employees
Average number of employees, including directors not under contract, during the year was as follows: 1 (2022: 1)
1 1
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 March 2022 3,221 22,607 25,828
As at 28 February 2023 3,221 22,607 25,828
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 March 2022 - 20,377 20,377
Provided during the period - 736 736
As at 28 February 2023 - 21,113 21,113
Net Book Value
As at 28 February 2023 3,221 1,494 4,715
As at 1 March 2022 3,221 2,230 5,451
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,559 2,444
Other debtors 23,570 89,556
29,129 92,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,222 1,000
Taxation and social security 1,755 3,360
2,977 4,360
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Chris Losh - 17,357 - - 17,357
The above loan is unsecured, interest free and repayable on demand. The loan was repaid by 9 months after the year end.
8. General Information
Liquid Publications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04525203 . The registered office is 23 Southdown Road, Shoreham By Sea, West Sussex, BN43 5AL.
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