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Company registration number: 00400981







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2024


IAN ALLAN PUBLISHING LTD






































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IAN ALLAN PUBLISHING LTD
 


 
COMPANY INFORMATION


Directors
B. F. Allan 
N. D. Allan 




Registered number
00400981



Registered office
Dial House
Govett Avenue

Shepperton

Middlesex

TW17 8AG




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY




Bankers
Lloyds Bank
Connaught House

Alexandra Terrace

Guildford

Surrey

GU1 3DA




Solicitors
Moore Barlow LLP
Concord House

165 Church Street East

Woking

Surrey

GU21 6HJ





 


IAN ALLAN PUBLISHING LTD
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 3


 


IAN ALLAN PUBLISHING LTD
REGISTERED NUMBER:00400981



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
-
1,198

Cash at bank and in hand
  
4,026
2,111

  
4,026
3,309

Creditors: amounts falling due within one year
 4 
(968,409)
(976,126)

Net current liabilities
  
 
 
(964,383)
 
 
(972,817)

Total assets less current liabilities
  
(964,383)
(972,817)

  

Net liabilities
  
(964,383)
(972,817)


Capital and reserves
  

Allotted, called up and fully paid share capital
  
35,495
35,495

Profit and loss account
  
(999,878)
(1,008,312)

  
(964,383)
(972,817)


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1 A - small entities.

The  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 statement of income and retained earnings 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 by:




B. F. Allan
N. D. Allan
Director
Director
Date: 17 July 2025
Date: 7 July 2025


The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


IAN ALLAN PUBLISHING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Ian Allan Publishing Ltd is a private company limited by shares and incorporated in England and Wales. Details of the Company's registered office can be found on the Company information page.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements are in sterling and are rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company's trade and assets were sold on 30 November 2021. It is the directors' intention that the Company will continue to collect receivables and settle its creditors insofar as resources allow, but will not recommence full trading and will eventually be wound up.

 
2.3

Revenue

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.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.5

Current taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 2

 


IAN ALLAN PUBLISHING LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

3.


Debtors

2024
2023
£
£


Other debtors
-
1,198

-
1,198



4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,806
13,764

Amounts owed to group undertakings
950,000
952,000

Other taxation and social security
3
612

Accruals and deferred income
8,600
9,750

968,409
976,126



5.


Auditor's information

The auditor's report on the financial statements for the year ended 30 November 2024 was unqualified.

The audit report was signed on 21 July 2025 by Andrew Hookway FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

6.

Ultimate parent company

The ultimate parent company is IAGP Limited which is registered in England and Wales. The immediate parent company is Ian Allan Group Limited which is registered in England and Wales.
Copies of the consolidated financial statements of IAGP Limited can be obtained from Dial House, Govett Avenue, Shepperton, Middlesex, England, TW17 8AG. This is the largest and smallest group of undertakings for which consolidated financial statements are available.

 
Page 3