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PECULIAR PUBLICATIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






PECULIAR PUBLICATIONS LIMITED (REGISTERED NUMBER: 11450077)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PECULIAR PUBLICATIONS LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTORS: M T Mcginlay
Ms K S White





REGISTERED OFFICE: 22 Union Street
Newton Abbot
Devon
TQ12 2JS





REGISTERED NUMBER: 11450077 (England and Wales)





ACCOUNTANTS: Barretts
Chartered Accountants &
Chartered Tax Advisers
22 Union Street
Newton Abbot
Devon
TQ12 2JS

PECULIAR PUBLICATIONS LIMITED (REGISTERED NUMBER: 11450077)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,800 11,000

CURRENT ASSETS
Debtors 5 8,533 7,825
Cash at bank 1,982 6,128
10,515 13,953
CREDITORS
Amounts falling due within one year 6 18,965 20,945
NET CURRENT LIABILITIES (8,450 ) (6,992 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

350

4,008

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 250 3,908
350 4,008

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PECULIAR PUBLICATIONS LIMITED (REGISTERED NUMBER: 11450077)

BALANCE SHEET - continued
31 July 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 April 2025 and were signed on its behalf by:




Ms K S White - Director



M T Mcginlay - Director


PECULIAR PUBLICATIONS LIMITED (REGISTERED NUMBER: 11450077)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Peculiar Publications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

PECULIAR PUBLICATIONS LIMITED (REGISTERED NUMBER: 11450077)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 22,000
AMORTISATION
At 1 August 2023 11,000
Charge for year 2,200
At 31 July 2024 13,200
NET BOOK VALUE
At 31 July 2024 8,800
At 31 July 2023 11,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,268 809
Other debtors 6,265 7,016
8,533 7,825

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors (1 ) (1 )
Taxation and social security 10,729 10,052
Other creditors 8,237 10,894
18,965 20,945

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
M T Mcginlay and Ms K S White
Balance outstanding at start of year - 24,991
Amounts advanced 6,265 -
Amounts repaid - (24,991 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,265 -

8. RELATED PARTY DISCLOSURES

The Company commenced trading on the 1st September 2018 when it acquired Peckham Peculiar for £22,000. A business previously carried on in partnership by K White and M Mcginlay.