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Postscript Editions Ltd
 
 
Company Registration Number
11520896
 
 
Report of the Directors and
Unaudited Financial Statements
 
 
Period of accounts
 
Start date 01/09/2023
 
End date 31/08/2024
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 1
Postscript Editions Ltd
 
Contents of the Financial Statements
for the Period Ended 31 August 2024
 
 
Page
Company Information 3
 
Report of the Directors 4
 
Report of the Accountants 5
 
Profit and Loss Account 6
 
Balance Sheet 7 - 8
 
Notes to the Financial Statements 9 - 13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2
Postscript Editions Ltd
Company Information
for the Period Ended 31 August 2024
 
Directors Peter Stuart Smith
Sara Anne Smith
 
 
Registered office Tanglewood House
4 Akehurst Lane
Sevenoaks
Kent, TN13 1JN
 
Company Registration Number 11520896
 
Accountants Name Hugh Williams
Address 20 Barra Close
Highworth
Wilts
SN67HX
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 3
Postscript Editions Ltd
Directors Report
for the Period Ended 31 August 2024
The directors present their report with the financial statements of the company for the
period ended 31 August 2024
Principal activities
The principal activity of the company in the period under review was
Publishing
Directors
The director(s) shown below have held office during the whole of the period
Peter Stuart Smith
Sara Anne Smith
Political and charitable donations 2024 2,023
£ £
Charitable donations during the year amounted to 240 60
Small Company Provisions
These accounts have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
 
This report was approved by the board of directors on 2025-02-15
and signed on behalf of the board by
Name Peter Stuart Smith
Status Director
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 4
Postscript Editions Ltd
 
Accountants' Report
for the Period Ended 31 August 2024
 
Independent accountants' report
 
Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 31 August 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 31 August 2024 as set out on pages 3 to 15 which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the
accounts of the company and state those matters that we have agreed to state to the Board of Directors
of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors as a body for our
work or for this report.
 
It is your duty to ensure the company has kept adequate accounting records and to prepare statutory
accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of
the company. You consider the company is exempt from the statutory audit requirement for the
period.
We have not been instructed to carry out an audit of the financial statements. 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 financial
statements.
 
 
 
 
 
 
 
Hugh Williams
20 Barra Close
Highworth
Wilts
SN67HX
 
Date 2025-02-15
Page 5
Postscript Editions Ltd
 
Profit and Loss Account
for the Period Ended 31 August 2024
2024 2,023
Notes £ £
 
Turnover 2 10,274 14,957
Cost of sales 1,972
______ ______
Gross Profit/(Loss) 10,274 12,985
 
Distribution costs 1,789 2,265
Administrative expenses 6,637 6,170
______ ______
Operating costs 8,426 8,435
 
______ ______
Operating Profit/(Loss) 3 1,848 4,550
______ ______
Profit/(Loss) on ordinary activities before taxation 1,848 4,550
 
Tax on profit on ordinary activities 4 358 874
____ ____
Profit/(Loss) for the financial period after taxation 1,490 3,676
 
The notes form part of these financial statements
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 6
Postscript Editions Ltd
Balance Sheet
for the Period Ended 31 August 2024
Company registration number 11520896
2024 2,023
Notes £ £
Fixed assets
Tangible fixed assets 5 109 146
_______ _______
Total fixed assets 109 146
Current assets
Cash at bank and in hand 12,928 12,840
_______ _______
Total current assets/(liabilities) 12,928 12,840
Creditors
Creditors - amounts falling
due within one year 6 9,770 7,209
_______ _______
Net current assets 3,158 5,631
_______ _______
Total assets less current liabilities 3,267 5,777
_______ _______
Net assets/(liabilities) 3,267 5,777
Capital and reserves
Called up share capital 7 100 100
Profit and loss account 8 3,167 5,677
____ ____
Total shareholders funds 3,267 5,777
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 7
Postscript Editions Ltd
 
Balance Sheet
for the Period Ended 31 August 2024
 
 
 
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
 
For the year ending 31 August 2024 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
 
The financial statements were approved by the Board of Directors on 2025-02-15
 
SIGNED ON BEHALF OF THE BOARD BY
 
 
 
 
 
 
 
Name Peter Stuart Smith
 
The notes form part of these financial statements
Average number of employees during period 0
 
 
 
 
 
 
 
 
 
Page 8
Postscript Editions Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
1. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime.
Turnover
The turnover shown in the profit and loss account represents revenue earned during the period, inclusive of VAT.
Tangible fixed assets Depreciation
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery 0
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 9
Postscript Editions Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
2. Turnover 2024 2,023
£ £
United Kingdom 10,274 14,957
_____ _____
Total 10,274 14,957
3. Operating profit/(loss) 2024 2,023
Profit before tax as stated after charging the following £ £
Depreciation - owned assets 37 49
Accountants and audit fees 684 710
4. Taxation
The tax charge on the profit on ordinary activities 2024 2,023
for the period was as follows £ £
UK Corporation Tax net of reliefs 358 874
___ ___
Tax on profit on ordinary activities 358 874
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 10
Postscript Editions Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
5. Tangible fixed assets
Motor Total
vehicles
Cost £ £
At 1 September 2023 390 390
___ ___
At 31 August 2024 390 390
Depreciation
At 1 September 2023 244 244
Charge for year 37 37
___ ___
At 31 August 2024 281 281
Net book value
At 31 August 2024 109 109
At 31 August 2023 146 146
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 11
Postscript Editions Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
6. Creditors amounts falling due within one year 2024 2,023
Corporation tax 358 874
Accruals and deferred income 400 385
Other creditors 9,012 5,950
____ ____
Total 9,770 7,209
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 12
Postscript Editions Ltd
Notes to the Financial Statements
for the Period Ended 31 August 2024
7. Share capital 2024 2,023
Authorised type Par value £ £
Ordinary Shares 1.00 100 100
___ ___
Total 100 100
Allotted, called up and paid £ £
Ordinary Shares 100 100
___ ___
Total 100 100
8. Reserves/Retained profit
Retained profit reconciliation £
Reserves at 1 September 2023 5,677
Profit/(Loss) for year 1,490
Dividends paid 4,000
____
Retained Profit/(Loss) at 31 August 2024 3,167
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 13