2023-04-062024-04-052024-04-05false05364902CHARNLEY PUBLISHING 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CHARNLEY PUBLISHING LIMITED

Registered Number
05364902
(England and Wales)

Unaudited Financial Statements for the Year ended
5 April 2024

CHARNLEY PUBLISHING LIMITED
Company Information
for the year from 6 April 2023 to 5 April 2024

Director

CHARNLEY, Richard Jeremy

Company Secretary

CHARNLEY, Beverley Jane

Registered Address

Blackberry House
Rectory Road
Niton
PO38 2AU

Registered Number

05364902 (England and Wales)
CHARNLEY PUBLISHING LIMITED
Balance Sheet as at
5 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,0863,339
2,0863,339
Current assets
Debtors41,0404,730
Cash at bank and on hand80,923117,075
81,963121,805
Creditors amounts falling due within one year5(29,107)(27,293)
Net current assets (liabilities)52,85694,512
Total assets less current liabilities54,94297,851
Provisions for liabilities(396)(634)
Net assets54,54697,217
Capital and reserves
Called up share capital100100
Profit and loss account54,44697,117
Shareholders' funds54,54697,217
The financial statements were approved and authorised for issue by the Director on 16 July 2024, and are signed on its behalf by:
CHARNLEY, Richard Jeremy
Director
Registered Company No. 05364902
CHARNLEY PUBLISHING LIMITED
Notes to the Financial Statements
for the year ended 5 April 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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
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.
Tangible fixed assets and depreciation
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 fittings25-
Office Equipment-3
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 06 April 2330013,51113,811
At 05 April 2430013,51113,811
Depreciation and impairment
At 06 April 2330010,17210,472
Charge for year-1,2531,253
At 05 April 2430011,42511,725
Net book value
At 05 April 24-2,0862,086
At 05 April 23-3,3393,339
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,0404,730
Total1,0404,730
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.
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties27,25925,504
Accrued liabilities and deferred income1,8481,789
Total29,10727,293
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.