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Company Registration No. 02501874 (England and Wales)
Atlantic Europe Publishing Company Limited Unaudited accounts for the year ended 30 April 2024
Atlantic Europe Publishing Company Limited Unaudited accounts Contents
Page
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Atlantic Europe Publishing Company Limited Company Information for the year ended 30 April 2024
Director
Dr B J Knapp
Company Number
02501874 (England and Wales)
Registered Office
High Gables Oaklands Road Oswestry Shropshire LL14 5DW England
Accountants
Armstrong Rogers & Co 45 Etnam Street Leominster Herefordshire HR6 8AE
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Atlantic Europe Publishing Company Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
99,919 
52,578 
Investments
- 
37,976 
99,919 
90,554 
Current assets
Inventories
27,630 
30,700 
Debtors
19,330 
31,111 
Cash at bank and in hand
978,019 
904,646 
1,024,979 
966,457 
Creditors: amounts falling due within one year
(71,044)
(60,362)
Net current assets
953,935 
906,095 
Total assets less current liabilities
1,053,854 
996,649 
Provisions for liabilities
Deferred tax
(876)
(850)
Net assets
1,052,978 
995,799 
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
1,052,928 
995,749 
Shareholders' funds
1,052,978 
995,799 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 December 2024 and were signed on its behalf by
Dr B J Knapp Director Company Registration No. 02501874
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Atlantic Europe Publishing Company Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Atlantic Europe Publishing Company Limited is a private company, limited by shares, registered in England and Wales, registration number 02501874. The registered office is High Gables, Oaklands Road, Oswestry, Shropshire, LL14 5DW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance basis
Investments
Investments in shares are included at fair value.
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Atlantic Europe Publishing Company Limited Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
48,106 
32,030 
3,133 
83,269 
Additions
45,953 
- 
3,341 
49,294 
At 30 April 2024
94,059 
32,030 
6,474 
132,563 
Depreciation
At 1 May 2023
- 
29,625 
1,066 
30,691 
Charge for the year
- 
601 
1,352 
1,953 
At 30 April 2024
- 
30,226 
2,418 
32,644 
Net book value
At 30 April 2024
94,059 
1,804 
4,056 
99,919 
At 30 April 2023
48,106 
2,405 
2,067 
52,578 
5
Investments
Other investments 
£ 
Valuation at 1 May 2023
37,976 
Disposals
(37,976)
Valuation at 30 April 2024
- 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,669 
21,350 
Other debtors
3,661 
9,761 
19,330 
31,111 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
9,992 
16,648 
Taxes and social security
16,493 
7,869 
Other creditors
41,819 
33,350 
Accruals
2,740 
2,495 
71,044 
60,362 
8
Transactions with related parties
Included in Creditors - Amounts falling due within one year is an amount of £41,819 (2023: £33,350) due from a Director and Shareholder, Dr B J Knapp, in respect of his Director's current account.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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