M.A Publishing Ltd.


FINANCIAL STATEMENTS


for the year ended 31st July 2024



M.A Publishing Ltd.

CONTENTS

for the year ended 31st July 2024







The Accounts are comprised of the following:

Statement of Financial Position

Notes to the Accounts



Please note that the Accounts comprise of HTML and iXBRL source code and that this is a printed or visual representation of that source code some of which will not be displayed or printed.

M.A Publishing Ltd.

Company No. 08623544

STATEMENT OF FINANCIAL POSITION

as at 31st July 2024

20242023
Note£££
FIXED ASSETS
Property, plant and equipment41031212590
1031212590
CURRENT ASSETS
Debtors5447824134
Cash at bank and in hand14783495982
152312120116
CURRENT LIABILITIES
Creditors: amounts falling due
within one year69208577972
NET CURRENT ASSETS6022742144
TOTAL ASSETS LESS CURRENT LIABILITIES7053954734
 
Creditors: amounts falling due
after more than one year--
 
NET ASSETS7053954734
 
CAPITAL AND RESERVES
Called up share capital300300
Retained earnings7023954434
SHAREHOLDERS FUNDS7053954734

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies which are subject to the small companies' regime. The Income Statement has not been delivered to the Registrar of Companies.

For the year ended 31st July 2024 the Company is entitled to the exemption from the requirement to obtain an audit conferred by section 477 of the Companies Act 2006 and the members have not required the company to obtain an audit in accordance with section 476 of the Act.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the Board on 6 November 2024


J A Saines

Director

Company Number 08623544 (England)

M.A Publishing Ltd.

NOTES TO THE ACCOUNTS

for the year ended 31st July 2024


1   Statutory information

M.A Publishing Ltd. is a private company limited by shares and registered under company number 08623544 in England. Its registered office address is 12 Hatherley Road, Sidcup, Kent, DA14 4DT.

These financial statements are presented in Sterling, which is the functional currency of the company.

2   Accounting policies

Basis of preparation of financial statements

The accounts have been prepared under the historical cost convention in accordance with the accounting policies set out below, and in accordance with Financial Reporting Standard 102 Section 1A and the Companies Act 2006.

Income Recognition

Revenue is measured at the fair value of the consideration received or receivable. Turnover is shown net of value added tax, returns, rebates and discounts. Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership, it is possible that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured.

Depreciation

Depreciation is provided on all property, plant and equipment, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant, machinery and vehicles25% reducing balance

Leasing

Assets, obtained under hire purchase contracts and finance leases, are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

3   Employee information

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

4   Property, plant and equipment
 
PlantFixtures
andand
MachineryFittingsTotal
£££
Cost
At 1st August 2023 15278839423672
Additions870-870
At 31st July 202416148839424542
 
Depreciation
At 1st August 2023 3831725111082
Charge for year28622863148
At 31st July 20246693753714230
 
Net Book Value
At 31st July 2024945585710312
At 31st July 202311447114312590

5   Debtors20242023
££
 
Trade Debtors447824134
447824134

6   Creditors: amounts falling due within one year20242023
££
 
Trade Creditors116289463
Corporation tax42794131
Taxes and social security costs1004510700
Other creditors6029353678
Accruals and deferred income5840-
9208577972

7   Transactions with Directors

There were no transactions with Directors except as reflected in the Director's loan account for each Director. The closing balances of each account are as detailed below. Credit balances are shown without brackets. These balances are included in the figure for "Creditors and Accruals" in the accounts. Overdrawn balances are included in the figure for "Other Debtors".

20242023
££
 
F Meilack4283538917
4283538917

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