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Registered number: 06164236
Forum Publications Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ellyss Limited
Chartered Certified Accountants
Suites 1 & 2 Webb House
20 Bridge Road
Park Gate
Hampshire
SO31 7GE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06164236
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,990 12,829
3,990 12,829
CURRENT ASSETS
Stocks 5 144 7,702
Debtors 6 13,577 13,641
Cash at bank and in hand 43,961 44,158
57,682 65,501
Creditors: Amounts Falling Due Within One Year 7 (48,632 ) (51,430 )
NET CURRENT ASSETS (LIABILITIES) 9,050 14,071
TOTAL ASSETS LESS CURRENT LIABILITIES 13,040 26,900
Creditors: Amounts Falling Due After More Than One Year 8 (705 ) (9,263 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (998 ) (3,208 )
NET ASSETS 11,337 14,429
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 11,334 14,426
SHAREHOLDERS' FUNDS 11,337 14,429
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Tubb
Director
15/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Forum Publications Limited Registered number 06164236 is a limited by shares company incorporated in England & Wales. The Registered Office is New Farm Road, Alresford, Hampshire, United Kingdom, SO24 9QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33.33% straight line method
Motor Vehicles 25% Reducing balance method
Fixtures & Fittings 20% straight line method
Computer Equipment 33.33% straight line method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the 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 as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Sales, marketing and distribution 2 2
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 1,071 11,985 4,613 6,583 24,252
Additions - - - 1,720 1,720
Disposals - (11,985 ) - - (11,985 )
As at 31 March 2025 1,071 - 4,613 8,303 13,987
Depreciation
As at 1 April 2024 424 3,184 2,260 5,555 11,423
Provided during the period 324 1,650 793 641 3,408
Disposals - (4,834 ) - - (4,834 )
As at 31 March 2025 748 - 3,053 6,196 9,997
Net Book Value
As at 31 March 2025 323 - 1,560 2,107 3,990
As at 1 April 2024 647 8,801 2,353 1,028 12,829
5. Stocks
2025 2024
£ £
Work in progress 144 7,702
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,247 11,582
Prepayments and accrued income 580 1,309
12,827 12,891
Due after more than one year
Other debtors 750 750
13,577 13,641
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 1,458
Trade creditors 311 8,331
Bank loans and overdrafts 4,185 4,082
Corporation tax 19,755 16,443
VAT 16,938 14,723
Other creditors - 274
Accruals and deferred income 7,415 6,091
Director's loan account 28 28
48,632 51,430
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 705 4,890
HP & finance leases - 4,373
705 9,263
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 998 3,208
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
3 Ordinary Shares of £ 1 each 3 3
11. Controlling Party
The company's controlling party is the director by virtue of his ownership of 66.66% (2024 - 66.66%) of the issued share capital in the company.
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