REGISTERED NUMBER: 06360947 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Inventive Media Publishing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S P H Mitchell

SECRETARY:

Mr C S Mitchell

REGISTERED OFFICE:

Unit 12, Sam Alper Court

Depot Road

Newmarket

CB8 0GS

REGISTERED NUMBER:

06360947 (England and Wales)

FIXED ASSETS

Tangible assets

5

27,727

34,914

Investments

6

13,458

21,472

41,185

56,386

CURRENT ASSETS

Stocks

5,950

15,707

Debtors

7

89,538

126,455

Cash at bank and in hand

185,982

244,007

281,470

386,169

CREDITORS

Amounts falling due within one year

8

146,218

209,311

NET CURRENT ASSETS

135,252

176,858

TOTAL ASSETS LESS CURRENT LIABILITIES

176,437

233,244

CREDITORS

Amounts falling due after more than one year

9

(4,342

)

(14,588

)

PROVISIONS FOR LIABILITIES

(5,398

)

(7,031

)

NET ASSETS

166,697

211,625

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

166,597

211,525

166,697

211,625

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 August 2025 and were signed by:

Mr S P H Mitchell - Director

1.	STATUTORY INFORMATION

Inventive Media 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 reducing balance and over the remaining life of the lease

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

93,431

Additions

3,682

Disposals

(7,087

)

At 31 January 2025

90,026

DEPRECIATION

At 1 February 2024

58,517

Charge for year

9,792

Eliminated on disposal

(6,010

)

At 31 January 2025

62,299

NET BOOK VALUE

At 31 January 2025

27,727

At 31 January 2024

34,914

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 February 2024

21,472

Disposals

(7,500

)

Revaluations

(514

)

At 31 January 2025

13,458

NET BOOK VALUE

At 31 January 2025

13,458

At 31 January 2024

21,472

Cost or valuation at 31 January 2025 is represented by:

Other

investments

£

Valuation in 2025

(514

)

Cost

13,972

13,458

If the fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

13,972

21,472

Fixed asset investments were valued on an open market basis on 31 January 2025 by the Director .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

82,460

110,869

Other debtors

7,078

15,586

89,538

126,455

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,422

10,298

Payments on account

2,505

2,380

Trade creditors

74,243

107,383

Taxation and social security

56,518

84,752

Other creditors

2,530

4,498

146,218

209,311

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

4,342

14,588

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Between one and five years

23,500

35,250