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REGISTERED NUMBER: 03582315 (England and Wales)

M.I.T. Publishing Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

| M.I.T. Publishing Limited (Registered number: 03582315) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| M.I.T. Publishing Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | L M McCauley

| D M Rose

| Mrs J C McCauley

| A S Morley

| D Tudor

| REGISTERED OFFICE: | Featherstone House

| 375 High Street

| Rochester

| Kent

| ME1 1DA

| REGISTERED NUMBER: | 03582315 (England and Wales)

| ACCOUNTANTS: | Aggarwal & Co

| Chartered Accountants

| 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| M.I.T. Publishing Limited (Registered number: 03582315) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 21,925 |  | 28,576 |  |

21,925 |  | 28,576 |  |

CURRENT ASSETS

Debtors | 6 | 103,049 |  | 206,173 |  |

Cash at bank and in hand | 211,648 |  | 241,723 |  |

314,697 |  | 447,896 |  |

CREDITORS

Amounts falling due within one year | 7 | 141,813 |  | 191,800 |  |

NET CURRENT ASSETS | 172,884 |  | 256,096 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 194,809 |  | 284,672 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 193,809 |  | 283,672 |  |

SHAREHOLDERS' FUNDS | 194,809 |  | 284,672 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

| M.I.T. Publishing Limited (Registered number: 03582315) |

Statement of Financial Position - continued

31 March 2025

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 17 July 2025 and were signed on its behalf by:

D M Rose - Director

| M.I.T. Publishing Limited (Registered number: 03582315) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| M.I.T. Publishing 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.

| Income recognition

| Income is recognised as turnover when sales invoices are rendered to customers. Turnover represents net invoiced sales of services, excluding value added tax.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost, 25% on reducing balance and Straight line over 5 years

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| 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 statement of financial position date.

| M.I.T. Publishing Limited (Registered number: 03582315) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 12 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 30,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 30,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

| M.I.T. Publishing Limited (Registered number: 03582315) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 216,061 |  |

| Additions | 656 |  |

| At 31 March 2025 | 216,717 |  |

| DEPRECIATION

| At 1 April 2024 | 187,485 |  |

| Charge for year | 7,307 |  |

| At 31 March 2025 | 194,792 |  |

| NET BOOK VALUE

| At 31 March 2025 | 21,925 |  |

| At 31 March 2024 | 28,576 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 94,791 |  | 183,690 |  |

| Other debtors | 8,258 |  | 22,483 |  |

103,049 |  | 206,173 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 70,129 |  | 104,504 |  |

| Taxation and social security | 43,454 |  | 64,369 |  |

| Other creditors | 28,230 |  | 22,927 |  |

141,813 |  | 191,800 |  |