1 October 2023 false No description of principal activity Taxfiler 2024.6 07361837business:PrivateLimitedCompanyLtd2023-10-012024-09-30 073618372023-09-30 073618372023-10-012024-09-30 07361837business:AuditExemptWithAccountantsReport2023-10-012024-09-30 07361837business:FilletedAccounts2023-10-012024-09-30 073618372024-09-30 07361837business:Director12023-10-012024-09-30 07361837business:Director22023-10-012024-09-30 07361837business:RegisteredOffice2023-10-012024-09-30 073618372023-09-30 07361837core:WithinOneYear2024-09-30 07361837core:WithinOneYear2023-09-30 07361837core:AfterOneYear2024-09-30 07361837core:AfterOneYear2023-09-30 07361837core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 07361837core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 07361837core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 07361837core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 07361837core:PreviouslyStatedAmount2024-09-30 07361837core:PreviouslyStatedAmount2023-09-30 07361837business:SmallEntities2023-10-012024-09-30 07361837countries:EnglandWales2023-10-012024-09-30 07361837core:PlantMachinery2023-10-012024-09-30 07361837core:ComputerEquipment2023-10-012024-09-30 07361837core:PlantMachinery2023-09-30 07361837core:ComputerEquipment2023-09-30 07361837core:PlantMachinery2024-09-30 07361837core:ComputerEquipment2024-09-30 07361837business:Director112023-10-012024-09-30 07361837business:Director112023-09-30 07361837business:Director112024-09-30 07361837business:Director222023-10-012024-09-30 07361837business:Director222023-09-30 07361837business:Director222024-09-30 073618372022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. 07361837 (England and Wales)
ART BOOKS PUBLISHING LTD Unaudited accounts for the year ended 30 September 2024
ART BOOKS PUBLISHING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
ART BOOKS PUBLISHING LTD Company Information for the year ended 30 September 2024
Directors
Mr A Brown Dr A Masolini
Company Number
07361837 (England and Wales)
Registered Office
77 ORIEL ROAD LONDON E9 5SG
Accountants
Woolley & Co - Accountants and Chartered Tax Advisors Crown House, York Road Shiptonthorpe York East Yorkshire YO43 3PF
- 3 -
ART BOOKS PUBLISHING LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,694 
2,302 
Current assets
Inventories
7,054 
8,329 
Debtors
5
37,076 
16,655 
Cash at bank and in hand
47,980 
21,509 
92,110 
46,493 
Creditors: amounts falling due within one year
6
(52,393)
(24,257)
Net current assets
39,717 
22,236 
Total assets less current liabilities
41,411 
24,538 
Creditors: amounts falling due after more than one year
7
(27,830)
(33,868)
Provisions for liabilities
Deferred tax
(322)
(437)
Net assets/(liabilities)
13,259 
(9,767)
Capital and reserves
Called up share capital
153 
153 
Profit and loss account
13,106 
(9,920)
Shareholders' funds
13,259 
(9,767)
For the year ending 30 September 2024 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 22 September 2025 and were signed on its behalf by
Mr A Brown Director Company Registration No. 07361837
- 4 -
ART BOOKS PUBLISHING LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
ART BOOKS PUBLISHING LTD is a private company, limited by shares, registered in England and Wales, registration number 07361837. The registered office is 77 ORIEL ROAD, LONDON, E9 5SG.
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:
Plant & machinery
20% on a reducing balance
Computer equipment
30% on a reducing balance
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
ART BOOKS PUBLISHING LTD Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
4,850 
1,792 
6,642 
At 30 September 2024
4,850 
1,792 
6,642 
Depreciation
At 1 October 2023
4,026 
314 
4,340 
Charge for the year
165 
443 
608 
At 30 September 2024
4,191 
757 
4,948 
Net book value
At 30 September 2024
659 
1,035 
1,694 
At 30 September 2023
824 
1,478 
2,302 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,449 
555 
Trade debtors
13,298 
9,066 
Other debtors
22,329 
7,034 
37,076 
16,655 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,996 
6,996 
Trade creditors
40,289 
14,587 
Taxes and social security
794 
415 
Accruals
4,314 
2,259 
52,393 
24,257 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
27,830 
33,868 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr A Brown
Loan
2,128 
7,647 
- 
9,775 
Dr A Masolini
Loan
2,129 
7,648 
- 
9,777 
4,257 
15,295 
- 
19,552 
- 6 -
ART BOOKS PUBLISHING LTD Notes to the Accounts for the year ended 30 September 2024
9
Transactions with related parties
During the year rent was paid to Dr Alessandra Masolini, who is a director and shareholder of the company, totalling £NIL (2023 : £nil). There were no amounts outstanding at the year end.
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 7 -