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REGISTERED NUMBER: 06448122 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Channel View Publications Ltd

Channel View Publications Ltd (Registered number: 06448122)






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


Channel View Publications Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: T J Grover
A V Roderick





SECRETARY: T J Grover





REGISTERED OFFICE: 7 Soundwell Road
Staple Hill
Bristol
Avon
BS16 4QG





REGISTERED NUMBER: 06448122 (England and Wales)





ACCOUNTANTS: Norton Accountancy Ltd
7 Soundwell Road
Staple Hill
Bristol
BS16 4QG

Channel View Publications Ltd (Registered number: 06448122)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,666 10,051
12,666 10,051

CURRENT ASSETS
Stocks 12,002 25,140
Debtors 6 240,911 239,966
Cash at bank and in hand 349,383 388,978
602,296 654,084
CREDITORS
Amounts falling due within one year 7 169,801 174,122
NET CURRENT ASSETS 432,495 479,962
TOTAL ASSETS LESS CURRENT
LIABILITIES

445,161

490,013

CREDITORS
Amounts falling due after more than one
year

8

(415,000

)

(457,700

)

PROVISIONS FOR LIABILITIES (2,407 ) (1,910 )
NET ASSETS 27,754 30,403

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 26,754 29,403
27,754 30,403

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.

Channel View Publications Ltd (Registered number: 06448122)

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 17 October 2024 and were signed on its behalf by:





T J Grover - Director


Channel View Publications Ltd (Registered number: 06448122)

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

1. STATUTORY INFORMATION

Channel View Publications 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 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 0, is being amortised evenly over its estimated useful life of nil 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.

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

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.

Channel View Publications Ltd (Registered number: 06448122)

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

2. ACCOUNTING POLICIES - continued

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 9 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 41,223
AMORTISATION
At 1 April 2023
and 31 March 2024 41,223
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 55,955
Additions 6,837
At 31 March 2024 62,792
DEPRECIATION
At 1 April 2023 45,904
Charge for year 4,222
At 31 March 2024 50,126
NET BOOK VALUE
At 31 March 2024 12,666
At 31 March 2023 10,051

Channel View Publications Ltd (Registered number: 06448122)

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

6. DEBTORS
31.3.24 31.3.23
£    £   
Amounts falling due within one year:
Trade debtors 203,636 221,469
Other debtors 4,722 4,722
VAT 7,567 12,255
Prepayments and accrued income - 1,520
Prepayments 24,900 -
240,825 239,966

Amounts falling due after more than one year:
Directors' loan accounts 86 -

Aggregate amounts 240,911 239,966

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 130,364 134,733
Tax - 9,299
Social security and other taxes 7,813 5,607
Other creditors 4,989 22,983
Accruals and deferred income 26,635 1,500
169,801 174,122

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Other creditors 415,000 415,000
Directors' loan accounts - 42,700
415,000 457,700