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Company Registration No. 08588373 (England and Wales)
Small Penguin Limited Unaudited accounts for the year ended 30 June 2025
Small Penguin Limited Unaudited accounts Contents
Page
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Small Penguin Limited Company Information for the year ended 30 June 2025
Directors
Melanie Jane Laing John Paul Marrin
Company Number
08588373 (England and Wales)
Registered Office
85 Great Portland Street London W1W 7LT England
Accountants
Abacus Jack Ltd New Century House Crowther Road Washington Tyne and Wear NE38 0QA
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Small Penguin Limited Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
780 
1,560 
Tangible assets
2,299 
9,117 
3,079 
10,677 
Current assets
Inventories
1,700 
1,800 
Debtors
286 
665 
Cash at bank and in hand
330 
985 
2,316 
3,450 
Creditors: amounts falling due within one year
(14,721)
(14,411)
Net current liabilities
(12,405)
(10,961)
Total assets less current liabilities
(9,326)
(284)
Creditors: amounts falling due after more than one year
(4,546)
(3,395)
Provisions for liabilities
Deferred tax
(1,733)
(1,733)
Net liabilities
(15,605)
(5,412)
Capital and reserves
Called up share capital
102 
102 
Profit and loss account
(15,707)
(5,514)
Shareholders' funds
(15,605)
(5,412)
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2025 and were signed on its behalf by
John Paul Marrin Director Company Registration No. 08588373
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Small Penguin Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Small Penguin Limited is a private company, limited by shares, registered in England and Wales, registration number 08588373. The registered office is 85 Great Portland Street, London, W1W 7LT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2024
3,900 
At 30 June 2025
3,900 
Amortisation
At 1 July 2024
2,340 
Charge for the year
780 
At 30 June 2025
3,120 
Net book value
At 30 June 2025
780 
At 30 June 2024
1,560 
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Small Penguin Limited Notes to the Accounts for the year ended 30 June 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2024
12,206 
698 
29,478 
42,382 
At 30 June 2025
12,206 
698 
29,478 
42,382 
Depreciation
At 1 July 2024
7,893 
698 
24,674 
33,265 
Charge for the year
2,209 
- 
4,609 
6,818 
At 30 June 2025
10,102 
698 
29,283 
40,083 
Net book value
At 30 June 2025
2,104 
- 
195 
2,299 
At 30 June 2024
4,313 
- 
4,804 
9,117 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
55 
- 
Trade debtors
231 
665 
286 
665 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,104 
3,121 
VAT
- 
512 
Taxes and social security
- 
1 
Loans from directors
13,617 
10,777 
14,721 
14,411 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
4,546 
3,395 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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