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Registered number: 01877937









SPACE TIME PUBLICATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
SPACE TIME PUBLICATIONS LIMITED
REGISTERED NUMBER: 01877937

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Intangible assets
 3 
312,083
347,083

Tangible assets
 4 
156
267

  
312,239
347,350

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
31,230
93,191

Cash at bank and in hand
  
5,616,131
5,225,294

  
5,647,361
5,318,485

Creditors: amounts falling due within one year
 6 
(635,911)
(246,475)

NET CURRENT ASSETS
  
 
 
5,011,450
 
 
5,072,010

  

NET ASSETS
  
5,323,689
5,419,360


CAPITAL AND RESERVES
  

Called up share capital 
 8 
75
75

Profit and loss account
  
5,323,614
5,419,285

  
5,323,689
5,419,360


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Page 1

 
SPACE TIME PUBLICATIONS LIMITED
REGISTERED NUMBER: 01877937
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr T S Hawking
Director

Date: 29 January 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
SPACE TIME PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


GENERAL INFORMATION

Space Time Publications Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. 

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

FOREIGN CURRENCY TRANSLATION

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

PENSIONS

The company contributes to the personal pension plans of the directors. The assets of those schemes are held separately from those of the Company in independently administered funds.  Once the contributions have been paid the Company.  Amounts unpaid at the year end are included in accruals as a liability in the balance sheet.

 
2.4

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 3

 
SPACE TIME PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

INTANGIBLE ASSETS

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Trademarks
-
10
years

 
2.6

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
SPACE TIME PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.10

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


INTANGIBLE ASSETS




Trademarks

£



COST


At 1 May 2023
350,000



At 30 April 2024

350,000



AMORTISATION


At 1 May 2023
2,917


Charge for the year on owned assets
35,000



At 30 April 2024

37,917



NET BOOK VALUE



At 30 April 2024
312,083



At 30 April 2023
347,083



Page 5

 
SPACE TIME PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


TANGIBLE FIXED ASSETS





Office equipment

£



COST OR VALUATION


At 1 May 2023
1,535



At 30 April 2024

1,535



DEPRECIATION


At 1 May 2023
1,268


Charge for the year on owned assets
111



At 30 April 2024

1,379



NET BOOK VALUE



At 30 April 2024
156



At 30 April 2023
267


5.


DEBTORS

2024
2023
£
£


Trade debtors
4,429
21,716

Other debtors
7,076
64,761

Prepayments and accrued income
189
181

Deferred taxation
19,536
6,533

31,230
93,191


Page 6

 
SPACE TIME PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
8,477
679

Corporation tax
55,238
75,941

Other taxation and social security
833
-

Other creditors
1,231
-

Accruals and deferred income
570,132
169,855

635,911
246,475



7.


DEFERRED TAXATION




2024


£






At beginning of year
6,533


Charged to profit or loss
13,003



AT END OF YEAR
19,536

The deferred tax asset is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(39)
(67)

Pension contributions
19,575
6,600

19,536
6,533


8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



75 (2023 - 75) Ordinary £1 GBP Shares shares of £1.00 each
75
75


Page 7