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REGISTERED NUMBER: 00246376 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THE POLITICAL QUARTERLY PUBLISHING
COMPANY LIMITED

THE POLITICAL QUARTERLY PUBLISHING
COMPANY LIMITED (REGISTERED NUMBER: 00246376)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE POLITICAL QUARTERLY PUBLISHING
COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Professor J Seaton
Dr B E Jackson
Professor W P Grant
Ms E E Anderson
Prof P J Sloman
Ms D Lincoln





SECRETARY: Ms C J Dekker





REGISTERED OFFICE: Eden House
Two Rivers Business Park
Witney
Oxfordshire
OX28 4BL





REGISTERED NUMBER: 00246376 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Eden House
Two Rivers Business Park
Witney
Oxfordshire
OX28 4BL

THE POLITICAL QUARTERLY PUBLISHING
COMPANY LIMITED (REGISTERED NUMBER: 00246376)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 15,950 21,266
Investments 5 385,097 373,966
401,047 395,232

CURRENT ASSETS
Debtors 6 85,118 82,927
Cash at bank 135,091 125,259
220,209 208,186
CREDITORS
Amounts falling due within one year 7 6,874 4,121
NET CURRENT ASSETS 213,335 204,065
TOTAL ASSETS LESS CURRENT
LIABILITIES

614,382

599,297

CREDITORS
Amounts falling due after more than one
year

8

2,090

2,090
NET ASSETS 612,292 597,207

CAPITAL AND RESERVES
Called up share capital 10 50 50
Retained earnings 612,242 597,157
SHAREHOLDERS' FUNDS 612,292 597,207

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 POLITICAL QUARTERLY PUBLISHING
COMPANY LIMITED (REGISTERED NUMBER: 00246376)

BALANCE SHEET - continued
31 DECEMBER 2024


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 9 June 2025 and were signed on its behalf by:





Ms D Lincoln - Director


THE POLITICAL QUARTERLY PUBLISHING
COMPANY LIMITED (REGISTERED NUMBER: 00246376)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

The Political Quarterly Publishing Company 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the amounts payable to the company for the sale of magazines, books and subscriptions.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Website development - 25% on reducing balance

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Website
development
£   
COST
At 1 January 2024
and 31 December 2024 48,238
DEPRECIATION
At 1 January 2024 26,972
Charge for year 5,316
At 31 December 2024 32,288
NET BOOK VALUE
At 31 December 2024 15,950
At 31 December 2023 21,266

THE POLITICAL QUARTERLY PUBLISHING
COMPANY LIMITED (REGISTERED NUMBER: 00246376)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2024 373,966
Additions 20,445
Disposals (15,458 )
Revaluations 6,144
At 31 December 2024 385,097
NET BOOK VALUE
At 31 December 2024 385,097
At 31 December 2023 373,966

Cost or valuation at 31 December 2024 is represented by:

Other
investments
£   
Valuation in 2024 6,144
Cost 378,953
385,097

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 84,795 82,462
VAT 323 465
85,118 82,927

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Tax 1,843 -
Accrued expenses 5,031 4,121
6,874 4,121

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
5% Mortgage Debentures 2,090 2,090

Amounts falling due in more than five years:

Repayable otherwise than by instalments
5% Mortgage Debentures 2,090 2,090

THE POLITICAL QUARTERLY PUBLISHING
COMPANY LIMITED (REGISTERED NUMBER: 00246376)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

9. SECURED DEBTS

The 5% mortgage debentures are secured by a floating charge on the company's undertaking.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
50 Editorial shares £1 50 50

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Editorial and management fees were paid to the following directors in the year under review:

Professor D Sassoon - £1,515 (2023 - £2,914)
Professor D Mabbett - £2,424 (2023 - £9,324)
Dr B E Jackson - £9,697 (2023 - £9,324)
Professor W P Grant - £3,030 (2023 - £2,914)
Ms D Lincoln - £1,000 (2023 - £nil)
Professor P J Sloman - £1,000 (2023 - £nil)
Ms E E Anderson - £13,486 (2023 - £nil)