Banner Publishing (2004) Limited 05115935 false 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is Book publishing and reproduction of sound recording Digita Accounts Production Advanced 6.30.9574.0 true 05115935 2023-10-01 2024-09-30 05115935 2024-09-30 05115935 core:RetainedEarningsAccumulatedLosses 2024-09-30 05115935 core:ShareCapital 2024-09-30 05115935 core:CurrentFinancialInstruments 2024-09-30 05115935 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 05115935 core:PlantMachinery 2024-09-30 05115935 bus:SmallEntities 2023-10-01 2024-09-30 05115935 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 05115935 bus:FilletedAccounts 2023-10-01 2024-09-30 05115935 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05115935 bus:RegisteredOffice 2023-10-01 2024-09-30 05115935 bus:Director1 2023-10-01 2024-09-30 05115935 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05115935 core:PlantMachinery 2023-10-01 2024-09-30 05115935 countries:EnglandWales 2023-10-01 2024-09-30 05115935 2023-09-30 05115935 core:PlantMachinery 2023-09-30 05115935 2022-10-01 2023-09-30 05115935 2023-09-30 05115935 core:RetainedEarningsAccumulatedLosses 2023-09-30 05115935 core:ShareCapital 2023-09-30 05115935 core:CurrentFinancialInstruments 2023-09-30 05115935 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 iso4217:GBP xbrli:pure

Registration number: 05115935

Banner Publishing (2004) Limited

Annual Report and Unaudited Financial Statements- Companies house filing

for the Year Ended 30 September 2024

 

Banner Publishing (2004) Limited

Contents

Statement of Financial Position

1

Notes to the Unaudited Financial Statements

2 to 4

 

Banner Publishing (2004) Limited

(Registration number: 05115935)
Statement of Financial Position as at 30 September 2024

Note

2024
£

2023
£

Current assets

 

Debtors

5

13,600

5,850

Cash at bank and in hand

 

253

4

 

13,853

5,854

Creditors: Amounts falling due within one year

6

(45,658)

(85,278)

Net liabilities

 

(31,805)

(79,424)

Capital and reserves

 

Called up share capital

1,000

1,000

Profit and loss account

(32,805)

(80,424)

Shareholders' deficit

 

(31,805)

(79,424)

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 22 February 2025 and signed on its behalf by:
 

.........................................
Mrs P A Franklin
Director

 

Banner Publishing (2004) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 2 Burnside, Fleet, Hampshire, GU51 3RE, England.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

 

Banner Publishing (2004) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Trade creditors

Short term creditors are measured at the transaction price.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

 

Banner Publishing (2004) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Tangible assets

Plant and machinery
£

Total
£

Cost or valuation

At 1 October 2023

18,467

18,467

At 30 September 2024

18,467

18,467

Depreciation

At 1 October 2023

18,467

18,467

At 30 September 2024

18,467

18,467

Carrying amount

At 30 September 2024

-

-

5

Debtors

2024
£

2023
£

Trade debtors

13,600

5,850

13,600

5,850

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Accruals and deferred income

780

720

Other creditors

44,878

84,558

45,658

85,278

7

Going concern

The financial statements have been prepared on a going concern basis due to the continuing support of the directors.