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REGISTERED NUMBER: 05735466 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

B SMALL PUBLISHING LIMITED

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B SMALL PUBLISHING LIMITED

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs C A Bruzzone
S O Hutchinson





REGISTERED OFFICE: Station House
Station Approach
East Horsley
Leatherhead
Surrey
KT24 6QX





REGISTERED NUMBER: 05735466 (England and Wales)





ACCOUNTANTS: Russell & Co
Station House
Station Approach
East Horsley
Leatherhead
Surrey
KT24 6QX

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,712 1,064
1,712 1,064

CURRENT ASSETS
Stocks 110,969 99,504
Debtors 6 49,806 27,927
Cash at bank 36,094 95,191
196,869 222,622
CREDITORS
Amounts falling due within one year 7 109,638 134,962
NET CURRENT ASSETS 87,231 87,660
TOTAL ASSETS LESS CURRENT
LIABILITIES

88,943

88,724

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 8 88,841 88,622
SHAREHOLDERS' FUNDS 88,943 88,724

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 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.

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

Balance Sheet - continued
31 March 2024


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 8 October 2024 and were signed on its behalf by:





S O Hutchinson - Director


B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

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


1. STATUTORY INFORMATION

B Small 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance
Computer equipment - 33% on cost

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

Work-in-progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work-in-progress.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 100,000
AMORTISATION
At 1 April 2023
and 31 March 2024 100,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Office Computer
equipment equipment Totals
£    £    £   
COST
At 1 April 2023 1,314 10,084 11,398
Additions - 1,708 1,708
At 31 March 2024 1,314 11,792 13,106
DEPRECIATION
At 1 April 2023 1,004 9,330 10,334
Charge for year 62 998 1,060
At 31 March 2024 1,066 10,328 11,394
NET BOOK VALUE
At 31 March 2024 248 1,464 1,712
At 31 March 2023 310 754 1,064

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 42,812 21,542
Other debtors 6,994 6,385
49,806 27,927

B SMALL PUBLISHING LIMITED (REGISTERED NUMBER: 05735466)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 17,751 -
Corporation Tax 6,709 6,581
Social security and other taxes 1,794 656
Director's loan accounts 64,475 81,466
Accruals and deferred income 16,909 44,259
Accrued expenses 2,000 2,000
109,638 134,962

8. RESERVES
Retained
earnings
£   

At 1 April 2023 88,622
Profit for the year 30,015
Dividends (29,796 )
At 31 March 2024 88,841