2022-11-012023-10-312023-10-31false05979811NOI PUBLISHING 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NOI PUBLISHING LIMITED

Registered Number
05979811
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

NOI PUBLISHING LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

FRANCIS, Peter George
FRANCIS, Tracy Lee

Company Secretary

FRANCIS, Peter George

Registered Address

9 Thurstons Estate
Binsted
Alton
GU34 4PD

Registered Number

05979811 (England and Wales)
NOI PUBLISHING LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,3092,477
1,3092,477
Current assets
Stocks54,55646,845
Debtors540,57167,698
Cash at bank and on hand5,97349,062
101,100163,605
Creditors amounts falling due within one year6(45,837)(58,333)
Net current assets (liabilities)55,263105,272
Total assets less current liabilities56,572107,749
Creditors amounts falling due after one year7(27,449)(36,260)
Provisions for liabilities8(28,716)(40,779)
Net assets40730,710
Capital and reserves
Called up share capital100100
Profit and loss account30730,610
Shareholders' funds40730,710
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2024, and are signed on its behalf by:
FRANCIS, Peter George
Director
Registered Company No. 05979811
NOI PUBLISHING LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment5
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year53
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2252,955
Additions4,041
Disposals(20,651)
At 31 October 2336,345
Depreciation and impairment
At 01 November 2250,478
Charge for year1,111
On disposals(16,553)
At 31 October 2335,036
Net book value
At 31 October 231,309
At 31 October 222,477
4.Impairment of tangible fixed assets
Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefits will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables26,82753,801
Other debtors3,9023,902
Prepayments and accrued income9,8429,995
Total40,57167,698
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.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables19,48929,513
Bank borrowings and overdrafts9,1899,952
Taxation and social security10,80312,490
Other creditors1,593111
Accrued liabilities and deferred income4,7636,267
Total45,83758,333
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.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts27,44936,260
Total27,44936,260
Long-term Creditors comprise a Coronavirus Bounce Back Loan repayable in April 2026
8.Provisions for liabilities

2023

2022

££
Other provisions28,71640,779
Total28,71640,779