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REGISTERED NUMBER: 03074101 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Universalis Publishing Ltd

Universalis Publishing Ltd (Registered number: 03074101)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Universalis Publishing Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: M J Kochanski





SECRETARY: Miss H M Kochanski





REGISTERED OFFICE: First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU





BUSINESS ADDRESS: 81 Cambridge Mansions
Cambridge Road
London
SW11 4RX





REGISTERED NUMBER: 03074101 (England and Wales)





ACCOUNTANTS: Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU

Universalis Publishing Ltd (Registered number: 03074101)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,089 3,401
Investments 5 25 25
2,114 3,426

CURRENT ASSETS
Debtors 6 111,472 112,303
Cash at bank 14,297 37,041
125,769 149,344
CREDITORS
Amounts falling due within one year 7 58,791 46,955
NET CURRENT ASSETS 66,978 102,389
TOTAL ASSETS LESS CURRENT
LIABILITIES

69,092

105,815

CAPITAL & RESERVES
Called up share capital 8 2 2
Capital redemption reserve 3,000 3,000
Retained earnings 66,090 102,813
SHAREHOLDERS' FUNDS 69,092 105,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 August 2024 and were signed by:





M J Kochanski - Director


Universalis Publishing Ltd (Registered number: 03074101)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Universalis Publishing Ltd 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, excluding value added tax, is accounted for as follows:

Credit card sales and sales via third party websites are recognised when funds are transferred to the company.

Other sales are recognised when the sale occurs.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Books, licences etc - 20% on cost
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Universalis Publishing Ltd (Registered number: 03074101)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Books,
licences Computer
etc equipment Totals
£    £    £   
COST
At 1 April 2023 2,059 24,968 27,027
Additions - 1,267 1,267
At 31 March 2024 2,059 26,235 28,294
DEPRECIATION
At 1 April 2023 2,059 21,567 23,626
Charge for year - 2,579 2,579
At 31 March 2024 2,059 24,146 26,205
NET BOOK VALUE
At 31 March 2024 - 2,089 2,089
At 31 March 2023 - 3,401 3,401

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023
and 31 March 2024 25
NET BOOK VALUE
At 31 March 2024 25
At 31 March 2023 25

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 111,472 112,303

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 57,098 45,362
Directors' current accounts 18 18
Accrued expenses 1,675 1,575
58,791 46,955

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M J Kochanski.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Universalis Publishing Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Universalis Publishing Ltd for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Universalis Publishing Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Universalis Publishing Ltd and state those matters that we have agreed to state to the director of Universalis Publishing Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Universalis Publishing Ltd and its director for our work or for this report.

It is your duty to ensure that Universalis Publishing Ltd 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 Universalis Publishing Ltd. You consider that Universalis Publishing Ltd 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 Universalis Publishing Ltd. 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.






Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU


6 August 2024