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REGISTERED NUMBER: 04294315 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Small World Publishing Limited

Small World Publishing Limited (Registered number: 04294315)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Small World Publishing Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: C Dickinson
R Dickinson





REGISTERED OFFICE: Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ





REGISTERED NUMBER: 04294315 (England and Wales)





ACCOUNTANTS: Verinder Powell Associates Ltd
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

Small World Publishing Limited (Registered number: 04294315)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,002 3,422

CURRENT ASSETS
Debtors 5 2,720 1,068
Cash at bank 605 6,004
3,325 7,072
CREDITORS
Amounts falling due within one year 6 8,529 8,773
NET CURRENT LIABILITIES (5,204 ) (1,701 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,202 ) 1,721

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings (12,202 ) (8,279 )
(2,202 ) 1,721

Small World Publishing Limited (Registered number: 04294315)

Balance Sheet - continued
31 March 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 8 July 2025 and were signed on its behalf by:





C Dickinson - Director


Small World Publishing Limited (Registered number: 04294315)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Small World Publishing 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

There have been no material departures from the Financial Reporting Standard 102 1A.

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

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tangible fixed assets
Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment- 25% on reducing balance


Small World Publishing Limited (Registered number: 04294315)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The directors are satisfied that the company has adequate resources to continue to operate for the foreseeable future. The financial statements have therefore been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Small World Publishing Limited (Registered number: 04294315)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2024 6,948
Additions 1,416
Disposals (2,538 )
At 31 March 2025 5,826
DEPRECIATION
At 1 April 2024 3,526
Charge for year 1,339
Eliminated on disposal (2,041 )
At 31 March 2025 2,824
NET BOOK VALUE
At 31 March 2025 3,002
At 31 March 2024 3,422

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 588 -
Other debtors 2,132 1,068
2,720 1,068

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 80 74
Taxation and social security 178 -
Other creditors 8,271 8,699
8,529 8,773

Small World Publishing Limited (Registered number: 04294315)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. RELATED PARTY DISCLOSURES

Loans from key management



Key
management


Total
2025 £ £
At start of period 7,589 7,589
Advanced 949 949
Repaid (1,377 ) (1,377 )
At end of period 7,161 7,161


Key
management


Total
2024 £ £
At start of period 8,242 8,242
Advanced 2,657 2,657
Repaid (3,310 ) (3,310 )
At end of period 7,589 7,589

Loans from key management are interest free and repayable on demand.