Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01falseOther publishing activities and education not elsewhere classified11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04500413 2023-10-01 2024-09-30 04500413 2022-10-01 2023-09-30 04500413 2024-09-30 04500413 2023-09-30 04500413 c:Director1 2023-10-01 2024-09-30 04500413 c:Director1 2024-09-30 04500413 c:RegisteredOffice 2023-10-01 2024-09-30 04500413 d:FurnitureFittings 2023-10-01 2024-09-30 04500413 d:FurnitureFittings 2024-09-30 04500413 d:FurnitureFittings 2023-09-30 04500413 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04500413 d:CurrentFinancialInstruments 2024-09-30 04500413 d:CurrentFinancialInstruments 2023-09-30 04500413 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04500413 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04500413 d:ShareCapital 2024-09-30 04500413 d:ShareCapital 2023-09-30 04500413 d:RetainedEarningsAccumulatedLosses 2024-09-30 04500413 d:RetainedEarningsAccumulatedLosses 2023-09-30 04500413 c:OrdinaryShareClass1 2023-10-01 2024-09-30 04500413 c:OrdinaryShareClass1 2024-09-30 04500413 c:OrdinaryShareClass1 2023-09-30 04500413 c:FRS102 2023-10-01 2024-09-30 04500413 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 04500413 c:FullAccounts 2023-10-01 2024-09-30 04500413 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04500413 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04500413









COMMON THREADS PUBLICATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
COMMON THREADS PUBLICATIONS LIMITED
 
 
COMPANY INFORMATION


Director
Dr Michelle Newstead (appointed 29 August 2002)




Registered number
04500413



Registered office
The Sackhouse
Jicklings Yard

Wells-Next-The-Sea

Norfolk

NR23 1AU




Accountants
M+A Partners

7 The Cl

Norwich

Norfolk

NR1 4DJ





 
COMMON THREADS PUBLICATIONS LIMITED
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 7


 
COMMON THREADS PUBLICATIONS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF COMMON THREADS PUBLICATIONS LIMITED
FOR THE YEAR ENDED 30 SEPTEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Common Threads Publications Limited for the year ended 30 September 2024 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Common Threads Publications Limited in accordance with the terms of our engagement letter dated 2nd February 2025Our work has been undertaken solely to prepare for your approval the financial statements of Common Threads Publications Limited and state those matters that we have agreed to state to the director of Common Threads Publications Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Common Threads Publications Limited and its director for our work or for this report. 

It is your duty to ensure that Common Threads Publications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Common Threads Publications Limited. You consider that Common Threads Publications Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Common Threads Publications Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



M+A Partners
 
7 The Cl
Norwich
Norfolk
NR1 4DJ
26 June 2025
Page 1

 
COMMON THREADS PUBLICATIONS LIMITED
REGISTERED NUMBER: 04500413

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
9,605
-

  
9,605
-

Current assets
  

Stocks
  
1,760
-

Debtors: amounts falling due within one year
  
7,899
12,691

Cash at bank and in hand
  
5,800
8,655

  
15,459
21,346

Creditors: amounts falling due within one year
  
(64,630)
(62,409)

Net current liabilities
  
 
 
(49,171)
 
 
(41,063)

Total assets less current liabilities
  
(39,566)
(41,063)

  

Net liabilities
  
(39,566)
(41,063)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(39,666)
(41,163)

  
(39,566)
(41,063)


Page 2

 
COMMON THREADS PUBLICATIONS LIMITED
REGISTERED NUMBER: 04500413
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 June 2025.




Dr Michelle Newstead
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
COMMON THREADS PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Company is a private Company incorporated in the United Kingdom and limited by shares. It is registered in England and Wales. The address of its registered office is The Sackhouse, Jicklings Yard, Wells-Next-The-Sea, Norfolk, England, NR23 1AU.
The Company's principal activity is that of other publishing activities and other education not elsewhere classified. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. 

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office Building
-
10%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
COMMON THREADS PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell. Cost includes all costs of purchase, and other costs incurred in bringing stock to its present location and condition. 

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
1
1

Page 5

 
COMMON THREADS PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Office Building

£



Cost or valuation


Additions
10,673



At 30 September 2024

10,673



Depreciation


Charge for the year on owned assets
1,068



At 30 September 2024

1,068



Net book value



At 30 September 2024
9,605



At 30 September 2023
-


5.


Debtors

2024
2023
£
£


Trade debtors
7,861
12,691

Other debtors
38
-

7,899
12,691



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
18,797
42,703

Accruals and deferred income
45,833
19,706

64,630
62,409


Page 6

 
COMMON THREADS PUBLICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Transactions with directors

As at 30 September 2024, the company owed £18,795 (2023 - £42,702) to the directors. The loan is    included within other creditors due within one year in note 7 to the financial statements. The loan is repayable on demand. No interest has been charged.

 
Page 7