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Registration number: 2524607

All Points North Publications Limited

Annual Report and Unaudited Financial Statements

For The Year Ended 31 March 2025

 

All Points North Publications Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 6

 

All Points North Publications Limited

(Registration number: 2524607)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

           

Fixed assets

   

 

Intangible assets

4

 

90,000

 

105,000

Tangible assets

5

 

22,671

 

26,293

   

112,671

 

131,293

Current assets

   

 

Debtors

6

138,340

 

215,410

 

Cash at bank and in hand

 

50,093

 

280,263

 

 

188,433

 

495,673

 

Creditors: Amounts falling due within one year

7

(143,134)

 

(189,044)

 

Net current assets

   

45,299

 

306,629

Total assets less current liabilities

   

157,970

 

437,922

Provisions for liabilities

 

(2,706)

 

(6,574)

Net assets

   

155,264

 

431,348

Capital and reserves

   

 

Called up share capital

100

 

100

 

Profit and loss account

155,164

 

431,248

 

Total equity

   

155,264

 

431,348

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2025 and signed on its behalf by:
 

.........................................
Mr M. Rothwell
Director

.........................................
Mr T.G. Kernachan
Director

 
     
 

All Points North Publications 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 and Wales.

The address of its registered office is:
34 Wellington Street
Leeds
LS1 2DE

These financial statements were authorised for issue by the Board on 27 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 - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date.

 

All Points North Publications Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% Reducing balance

Fixtures and fittings

25% Reducing balance

Computer equipment

25% Reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

10% Straight line

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

All Points North Publications Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 23 (2024 - 22).

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 April 2024

150,000

150,000

At 31 March 2025

150,000

150,000

Amortisation

At 1 April 2024

45,000

45,000

Amortisation charge

15,000

15,000

At 31 March 2025

60,000

60,000

Carrying amount

At 31 March 2025

90,000

90,000

At 31 March 2024

105,000

105,000

 

All Points North Publications Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

883,026

14,167

897,193

Additions

4,921

-

4,921

Disposals

(2,333)

-

(2,333)

At 31 March 2025

885,614

14,167

899,781

Depreciation

At 1 April 2024

859,254

11,646

870,900

Charge for the year

6,928

630

7,558

Eliminated on disposal

(1,348)

-

(1,348)

At 31 March 2025

864,834

12,276

877,110

Carrying amount

At 31 March 2025

20,780

1,891

22,671

At 31 March 2024

23,772

2,521

26,293

6

Debtors

Debtors: amounts falling due within one year

2025
£

2024
£

Trade debtors

 

93,860

111,383

Amounts owed by group undertakings

25,784

90,587

Prepayments

 

12,192

11,125

Other debtors

 

6,504

2,315

   

138,340

215,410

7

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Trade creditors

29,448

32,322

Amounts owed to group undertakings

70,000

-

Taxation and social security

24,701

106,688

Other creditors

18,985

50,034

143,134

189,044

 

All Points North Publications Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025

8

Parent and ultimate parent undertaking

The company's immediate parent is APN Holdings Ltd, incorporated in England and Wales.