IRIS Accounts Production v25.2.0.378 08279738 Board of Directors 1.12.23 30.11.24 30.11.24 0 0 false true false false false true false Ordinary 1.00000 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082797382023-11-30082797382024-11-30082797382023-12-012024-11-30082797382022-11-30082797382022-12-012023-11-30082797382023-11-3008279738ns15:EnglandWales2023-12-012024-11-3008279738ns14:PoundSterling2023-12-012024-11-3008279738ns10:Director12023-12-012024-11-3008279738ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3008279738ns10:SmallEntities2023-12-012024-11-3008279738ns10:AuditExemptWithAccountantsReport2023-12-012024-11-3008279738ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3008279738ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3008279738ns10:FullAccounts2023-12-012024-11-300827973812023-12-012024-11-3008279738ns10:OrdinaryShareClass12023-12-012024-11-30082797381ns10:OrdinaryShareClass12023-12-012024-11-3008279738ns10:Director22023-12-012024-11-3008279738ns10:RegisteredOffice2023-12-012024-11-3008279738ns5:CurrentFinancialInstruments2024-11-3008279738ns5:CurrentFinancialInstruments2023-11-3008279738ns5:ShareCapital2024-11-3008279738ns5:ShareCapital2023-11-3008279738ns5:RetainedEarningsAccumulatedLosses2024-11-3008279738ns5:RetainedEarningsAccumulatedLosses2023-11-3008279738ns5:NetGoodwill2023-12-012024-11-3008279738ns5:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3008279738ns5:PlantMachinery2023-12-012024-11-3008279738ns5:FurnitureFittings2023-12-012024-11-3008279738ns5:ComputerEquipment2023-12-012024-11-3008279738ns5:NetGoodwill2023-11-3008279738ns5:IntangibleAssetsOtherThanGoodwill2023-11-3008279738ns5:NetGoodwill2024-11-3008279738ns5:IntangibleAssetsOtherThanGoodwill2024-11-3008279738ns5:NetGoodwill2023-11-3008279738ns5:IntangibleAssetsOtherThanGoodwill2023-11-3008279738ns5:PlantMachinery2023-11-3008279738ns5:FurnitureFittings2023-11-3008279738ns5:ComputerEquipment2023-11-3008279738ns5:PlantMachinery2024-11-3008279738ns5:FurnitureFittings2024-11-3008279738ns5:ComputerEquipment2024-11-3008279738ns5:PlantMachinery2023-11-3008279738ns5:FurnitureFittings2023-11-3008279738ns5:ComputerEquipment2023-11-3008279738ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3008279738ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3008279738ns10:OrdinaryShareClass12024-11-30
REGISTERED NUMBER: 08279738 (England and Wales)


























Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Tuscania Publishing Ltd

Tuscania Publishing Ltd (Registered number: 08279738)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Tuscania Publishing Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTORS: A G Ashby
Mrs N S Gower





REGISTERED OFFICE: Unit 7, The Centurion Centre
Castlegate Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6QX





REGISTERED NUMBER: 08279738 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Tuscania Publishing Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tuscania Publishing Ltd for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Tuscania Publishing Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tuscania Publishing Ltd and state those matters that we have agreed to state to the Board of Directors of Tuscania Publishing Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tuscania Publishing Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Tuscania Publishing Ltd 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 loss of Tuscania Publishing Ltd. You consider that Tuscania Publishing Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tuscania Publishing Ltd. 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.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES


21 August 2025

Tuscania Publishing Ltd (Registered number: 08279738)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3 3
Tangible assets 5 12,694 17,868
12,697 17,871

CURRENT ASSETS
Stocks 60,782 45,566
Debtors 6 104,145 140,989
Prepayments and accrued income 922 -
Cash at bank 4,664 17,701
170,513 204,256
CREDITORS
Amounts falling due within one year 7 52,759 84,741
NET CURRENT ASSETS 117,754 119,515
TOTAL ASSETS LESS CURRENT
LIABILITIES

130,451

137,386

PROVISIONS FOR LIABILITIES 2,024 3,395
NET ASSETS 128,427 133,991

CAPITAL AND RESERVES
Called up share capital 8 2 1
Retained earnings 128,425 133,990
SHAREHOLDERS' FUNDS 128,427 133,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 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 21 August 2025 and were signed on its behalf by:





A G Ashby - Director


Tuscania Publishing Ltd (Registered number: 08279738)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Tuscania Publishing Ltd 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.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Office equipment - 20% on cost and 15% on reducing balance
Computer equipment - 33% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.


Tuscania Publishing Ltd (Registered number: 08279738)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 2 1 3
NET BOOK VALUE
At 30 November 2024 2 1 3
At 30 November 2023 2 1 3

5. TANGIBLE FIXED ASSETS
Plant and Office Computer
machinery equipment equipment Totals
£    £    £    £   
COST
At 1 December 2023
and 30 November 2024 6,890 7,033 19,303 33,226
DEPRECIATION
At 1 December 2023 1,034 1,659 12,665 15,358
Charge for year 878 835 3,461 5,174
At 30 November 2024 1,912 2,494 16,126 20,532
NET BOOK VALUE
At 30 November 2024 4,978 4,539 3,177 12,694
At 30 November 2023 5,856 5,374 6,638 17,868

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,578 771
Other debtors 87,567 140,218
104,145 140,989

Tuscania Publishing Ltd (Registered number: 08279738)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 49,888 66,550
Taxation and social security - 119
Other creditors 2,871 18,072
52,759 84,741

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 1

1 Ordinary share of £1 was issued during the year for cash of £ 1 .