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REGISTERED NUMBER: 01211542 (England and Wales)












ALUCARD PUBLISHING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023






ALUCARD PUBLISHING LIMITED (REGISTERED NUMBER: 01211542)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ALUCARD PUBLISHING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: Mr K C Minnear
Mr R Shulman
Mr D V Shulman





SECRETARY: Mrs F L Minnear





REGISTERED OFFICE: 23 Rectory Road
Solihull
West Midlands
B91 3RJ





REGISTERED NUMBER: 01211542 (England and Wales)





ACCOUNTANTS: Wallace Crooke Ltd
Wallace House
20 Birmingham Road
Walsall
West Midlands
WS1 2LT

ALUCARD PUBLISHING LIMITED (REGISTERED NUMBER: 01211542)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 936 342

CURRENT ASSETS
Stocks 1,012 8,228
Debtors 5 15,541 9,244
Cash at bank and in hand 94,049 59,476
110,602 76,948
CREDITORS
Amounts falling due within one year 6 55,382 20,191
NET CURRENT ASSETS 55,220 56,757
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,156

57,099

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 56,056 56,999
SHAREHOLDERS' FUNDS 56,156 57,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 27 February 2024 and were signed on its behalf by:





Mr K C Minnear - Director


ALUCARD PUBLISHING LIMITED (REGISTERED NUMBER: 01211542)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

Alucard 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 are the Company's first financial statements prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The accounting policies set out below have been applied in preparing the financial statements for the year ended 30 June 2017, the comparative information presented in these financial statements for the year ended 30 June 2016 and in the preparation of an opening balance at 1 July 2015 (the Company's date of transition).

There were no differences between Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Financial Reporting Standard for Smaller Entities (effective January 2015) in the Balance Sheet and the Statement of Income and Retained Earnings for the two periods.

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

Turnover
Turnover represents net invoiced sales of goods and artists royalties, excluding value added tax.


Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


ALUCARD PUBLISHING LIMITED (REGISTERED NUMBER: 01211542)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2022 5,668 2,809 8,477
Additions - 895 895
At 30 June 2023 5,668 3,704 9,372
DEPRECIATION
At 1 July 2022 5,596 2,539 8,135
Charge for year 11 290 301
At 30 June 2023 5,607 2,829 8,436
NET BOOK VALUE
At 30 June 2023 61 875 936
At 30 June 2022 72 270 342

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 6,010
Other debtors 401 401
Tax 346 -
VAT - 2,669
Prepayments 14,794 164
15,541 9,244

ALUCARD PUBLISHING LIMITED (REGISTERED NUMBER: 01211542)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 43,207 2,110
Tax - 391
VAT 5,650 -
Accrued expenses 6,525 17,690
55,382 20,191

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 July 2022 56,999
Deficit for the year (943 )
At 30 June 2023 56,056

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, in the normal course of business, the following payments were made to K C Minnear £25,995 (2022 - £26,441) to D V Shulman £25,995 (2022 - £26,430) and to R Shulman £2,995 (2022 - £26,432).

Included in the creditors figure is £9,607 (2022 - £4,791) owing to K C Minnear, £9,607 (2022 - £4,791) owing to D V Shulman and £9,607 (2022 - £4,791) owing to R Shulman.