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Registration number: 10487097

Autism Parenting Magazine Ltd

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 31 December 2024

 

Autism Parenting Magazine Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Autism Parenting Magazine Ltd

Company Information

Directors

M G Blakey

Mrs D Akbay Blakey

Company secretary

M G Blakey

Registered office

128 City Road
London
EC1V 2NX

Accountants

Burton Sweet Limited
Chartered accountants & business advisers
Cooper House
Lower Charlton Estate
Shepton Mallet
Somerset
BA4 5QE

 

Autism Parenting Magazine Ltd

(Registration number: 10487097)
Balance Sheet
31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

6,927

4,005

Current assets

 

Debtors

6

7,238

4,250

Cash at bank and in hand

 

252,400

151,787

 

259,638

156,037

Creditors: Amounts falling due within one year

7

(36,564)

(40,685)

Net current assets

 

223,074

115,352

Net assets

 

230,001

119,357

Capital and reserves

 

Called up share capital

1

1

Retained earnings

230,000

119,356

Shareholders' funds

 

230,001

119,357

 

Autism Parenting Magazine Ltd

(Registration number: 10487097)
Balance Sheet
31 December 2024

For the financial year ending 31 December 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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 Profit and Loss Account.

Approved and authorised by the Board on 26 March 2025 and signed on its behalf by:
 

.........................................
M G Blakey
Company secretary and director

 

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 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:
128 City Road
London
EC1V 2NX
UK

These financial statements were authorised for issue by the Board on 26 March 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

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 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.

 

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Tangible assets

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

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

Computer equipment

25% per annum on the reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, 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.

 

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

2,311

2,411

 

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

5

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 January 2024

6,727

6,727

Additions

5,233

5,233

At 31 December 2024

11,960

11,960

Depreciation

At 1 January 2024

2,722

2,722

Charge for the year

2,311

2,311

At 31 December 2024

5,033

5,033

Carrying amount

At 31 December 2024

6,927

6,927

At 31 December 2023

4,005

4,005

6

Debtors

2024
£

2023
£

Prepayments

7,238

4,250

7,238

4,250

 

Autism Parenting Magazine Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2024

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

16,662

5,243

Taxation and social security

17,998

33,817

Accruals and deferred income

1,854

1,587

Other creditors

50

38

36,564

40,685