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CONNELL PUBLISHING LIMITED

Registered Number
10826382
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CONNELL PUBLISHING LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

Jolyon Connell

Registered Address

Spye Arch House, Spye Park Spye Park
Lacock
Chippenham
SN15 2PR

Registered Number

10826382 (England and Wales)
CONNELL PUBLISHING LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks418,9439,961
Debtors577,84771,496
Cash at bank and on hand21178
97,00181,535
Creditors amounts falling due within one year6(7,575)(6,731)
Net current assets (liabilities)89,42674,804
Total assets less current liabilities89,42674,804
Net assets89,42674,804
Capital and reserves
Called up share capital100,001100,001
Profit and loss account(10,575)(25,197)
Shareholders' funds89,42674,804
The financial statements were approved and authorised for issue by the Director on 14 March 2025, and are signed on its behalf by:
Jolyon Connell
Director
Registered Company No. 10826382
CONNELL PUBLISHING LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/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 fixed assets and depreciation
Tangible assets are stated in the balance sheet 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 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:

Straight line (years)
Office Equipment3
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognized immediately in profit or loss
Trade and other debtors
Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 231,600
At 30 June 241,600
Depreciation and impairment
At 01 July 231,600
At 30 June 241,600
Net book value
At 30 June 24-
At 30 June 23-
4.Stocks

2024

2023

££
Other stocks18,9439,961
Total18,9439,961
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables12111
Other debtors77,72671,485
Total77,84771,496
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables844-
Other creditors5,7325,731
Accrued liabilities and deferred income9991,000
Total7,5756,731
7.Share capital
The company has issued share capital of 100,001 ordinary shares of £1 each. There has been no change to the share capital in this year.