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REGISTERED NUMBER: 02896536 (England and Wales)















Financial Statements for the Year Ended 31st July 2024

for

Keyword Publications Limited

Keyword Publications Limited (Registered number: 02896536)

Contents of the Financial Statements
for the Year Ended 31st July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Keyword Publications Limited

Company Information
for the Year Ended 31st July 2024







DIRECTOR: G J Sharpe





SECRETARY: L M Sharpe





REGISTERED OFFICE: 1-3 Manor Road
Chatham
Kent
ME4 6AE





REGISTERED NUMBER: 02896536 (England and Wales)





ACCOUNTANTS: Beak Kemmenoe
Chartered Accountants
1-3 Manor Road
Chatham
Kent
ME4 6AE

Keyword Publications Limited (Registered number: 02896536)

Balance Sheet
31st July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 3,343 3,933
Investments 5 1 1
Investment property 6 233,660 233,660
237,004 237,594

CURRENT ASSETS
Debtors 7 940 -
Cash at bank and in hand 13,375 48,950
14,315 48,950
CREDITORS
Amounts falling due within one year 8 5,892 43,024
NET CURRENT ASSETS 8,423 5,926
TOTAL ASSETS LESS CURRENT
LIABILITIES

245,427

243,520

PROVISIONS FOR LIABILITIES 635 747
NET ASSETS 244,792 242,773

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 9 11,916 11,916
Retained earnings 232,776 230,757
SHAREHOLDERS' FUNDS 244,792 242,773

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

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

The director acknowledges his 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.

Keyword Publications Limited (Registered number: 02896536)

Balance Sheet - continued
31st 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 director and authorised for issue on 28th April 2025 and were signed by:





G J Sharpe - Director


Keyword Publications Limited (Registered number: 02896536)

Notes to the Financial Statements
for the Year Ended 31st July 2024


1. STATUTORY INFORMATION

Keyword 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2023 - NIL).

Keyword Publications Limited (Registered number: 02896536)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2023
and 31st July 2024 20,000
DEPRECIATION
At 1st August 2023 16,067
Charge for year 590
At 31st July 2024 16,657
NET BOOK VALUE
At 31st July 2024 3,343
At 31st July 2023 3,933

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st August 2023
and 31st July 2024 1
NET BOOK VALUE
At 31st July 2024 1
At 31st July 2023 1

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st August 2023
and 31st July 2024 233,660
NET BOOK VALUE
At 31st July 2024 233,660
At 31st July 2023 233,660

The director considers the figures above to reflect the fair value of the investment property held.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 940 -

Keyword Publications Limited (Registered number: 02896536)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 586 2,149
Tax and social security costs - 349
Other creditors and accruals 5,306 40,526
5,892 43,024

9. RESERVES
Fair
value
reserve
£   
At 1st August 2023
and 31st July 2024 11,916

10. RELATED PARTY DISCLOSURES

FRS102 requires the disclosure of the details of material transactions between the Company and any related parties. Accordingly, the disclosure requirements are set out below:

The company leases warehousing facilities to Fairline Distribution Limited at a normal commercial rate. Mr. G J and Mrs. L M Sharpe are the only shareholders in both companies.

Charges raised £ 19,577

The company incurs charges from Mr G J and Mrs L M Sharpe for the management of the company.

Charges £ 14,100