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REGISTERED NUMBER: 08874809 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

ACH PUBLISHING LIMITED

ACH PUBLISHING LIMITED (REGISTERED NUMBER: 08874809)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACH PUBLISHING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: Mr P D Carter
Mr N P Cotterill-Waring





SECRETARY: Mr N P Cotterill-Waring





REGISTERED OFFICE: 5 Hollyville
Holmfirth Road
Greenfield
Oldham
OL3 7DR





REGISTERED NUMBER: 08874809 (England and Wales)





ACCOUNTANTS: Strathmore Accountants Limited
3rd Floor, Ivy Mill,
Crown Street,
Failsworth
Manchester
M35 9BG

ACH PUBLISHING LIMITED (REGISTERED NUMBER: 08874809)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £ £
FIXED ASSETS
Intangible assets 4 10,000 10,000
Tangible assets 5 234 761
10,234 10,761

CURRENT ASSETS
Debtors 6 326,621 361,858
Cash at bank 79,349 151,473
405,970 513,331
CREDITORS
Amounts falling due within one year 7 (220,687 ) (328,494 )
NET CURRENT ASSETS 185,283 184,837
TOTAL ASSETS LESS CURRENT
LIABILITIES

195,517

195,598

CAPITAL AND RESERVES
Called up share capital 91 128
Share premium 194,940 194,940
Capital redemption reserve 71 33
Retained earnings 415 497
SHAREHOLDERS' FUNDS 195,517 195,598

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

ACH PUBLISHING LIMITED (REGISTERED NUMBER: 08874809)

BALANCE SHEET - continued
31 OCTOBER 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 31 July 2024 and were signed on its behalf by:





Mr N P Cotterill-Waring - Director


ACH PUBLISHING LIMITED (REGISTERED NUMBER: 08874809)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

ACH 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.

Magazine title
The magazine title was purchased in 2015 and is amortised at the rate of 20% per annum straight line.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

ACH PUBLISHING LIMITED (REGISTERED NUMBER: 08874809)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. INTANGIBLE FIXED ASSETS
Magazine
title Bitcoin Totals
£ £ £
COST
At 1 November 2022
and 31 October 2023 100,000 10,000 110,000
AMORTISATION
At 1 November 2022
and 31 October 2023 100,000 - 100,000
NET BOOK VALUE
At 31 October 2023 - 10,000 10,000
At 31 October 2022 - 10,000 10,000

5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 November 2022
and 31 October 2023 10,161
DEPRECIATION
At 1 November 2022 9,400
Charge for year 527
At 31 October 2023 9,927
NET BOOK VALUE
At 31 October 2023 234
At 31 October 2022 761

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 117,445 128,715
Other debtors 171,500 163,500
VAT 13,676 44,264
Prepayments and accrued income 24,000 25,379
326,621 361,858

ACH PUBLISHING LIMITED (REGISTERED NUMBER: 08874809)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 102,532 243,575
Tax 45,127 68,959
Social security and other taxes 6,881 15,960
Other creditors 66,147 -
220,687 328,494