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Food Publishing (Books) Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2025

Registration number: 12804991

 

Food Publishing (Books) Limited

Contents

Statement of financial position

1

Notes to the Unaudited Financial Statements

2 to 3

 

Food Publishing (Books) Limited

(Registration number: 12804991)
Statement of financial position as at 31 March 2025

Note

2025
£

2024
£

Current assets

 

Stocks

4

41,066

44,503

Debtors

5

2,673

11,359

Cash at bank and in hand

 

620

3,440

 

44,359

59,302

Creditors: Amounts falling due within one year

6

(34,379)

(51,201)

Net assets

 

9,980

8,101

Capital and reserves

 

Called up share capital

7

10,000

10,000

Retained earnings

(20)

(1,899)

Shareholders' funds

 

9,980

8,101

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 1 August 2025 and signed on its behalf by:
 

.........................................
Mr Mark Bucknall
Director

 

Food Publishing (Books) Limited

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

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
53 Elm Park Gardens
London
SW10 9PA

These financial statements were authorised for issue by the Board on 1 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

 

Food Publishing (Books) Limited

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

4

Stocks

2025
£

2024
£

Other inventories

41,066

44,503

5

Debtors

2025
£

2024
£

Other debtors

2,673

11,359

2,673

11,359

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Amounts owed to group undertakings and undertakings in which the company has a participating interest

12,979

29,801

Accruals and deferred income

 

1,400

1,400

Other creditors

 

20,000

20,000

 

34,379

51,201

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £1 each

10,000

10,000

10,000

10,000