Company Registration No. 12663984 (England and Wales)
SSW PUBLISHING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD FROM 1 JULY 2023 TO 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
SSW PUBLISHING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SSW PUBLISHING LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
31 Dec 2024
30 June 2023
Notes
£
£
£
£
Current assets
Debtors
4
3,444,535
5,074,556
Investments
3,450,295
3,268,380
Cash at bank and in hand
390,454
32,972
7,285,284
8,375,908
Creditors: amounts falling due within one year
5
(1,800,771)
(2,630,951)
Net current assets
5,484,513
5,744,957
Creditors: amounts falling due after more than one year
6
(5,000,000)
(6,000,000)
Net assets/(liabilities)
484,513
(255,043)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
484,512
(255,044)
Total equity
484,513
(255,043)

For the financial period ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 September 2025 and are signed on its behalf by:
Andrew Antonio
Director
Company registration number 12663984 (England and Wales)
SSW PUBLISHING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

SSW Publishing Ltd is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 14-15 Berners Street, London, W1T 3LJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover includes royalties received net of VAT.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, including creditors , bank loans, loans from fellow group companies and

preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

1.5
Taxation

The tax expense represents the sum of the tax currently payable..

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

SSW PUBLISHING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2024
2023
Number
Number
Total
2
1
3
Financial instruments
2024
2023
£
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
3,450,295
3,268,380
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
17,062
-
0
Other debtors
3,427,473
5,074,556
3,444,535
5,074,556
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
1,000,000
2,500,000
Trade creditors
25,295
-
0
Corporation tax
168,171
-
0
Other taxation and social security
85,253
22,187
Other creditors
522,052
108,764
1,800,771
2,630,951
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
5,000,000
6,000,000
7
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

SSW PUBLISHING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
7
Directors' transactions
(Continued)
- 4 -
Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors loan
2.25
349,315
1,454,715
10,976
(1,523,280)
291,726
349,315
1,454,715
10,976
(1,523,280)
291,726
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