REGISTERED NUMBER: 03909305 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

TARGET PUBLISHING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Cann

Mrs S M Cann

SECRETARY:

Tayler Bradshaw Limited

REGISTERED OFFICE:

Brierly Place

New London Road

Chelmsford

Essex

CM2 0AP

REGISTERED NUMBER:

03909305 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

86,708

114,131

86,708

114,131

CURRENT ASSETS

Debtors

6

287,577

226,403

Cash at bank and in hand

110,526

113,641

398,103

340,044

CREDITORS

Amounts falling due within one year

7

547,380

255,553

NET CURRENT (LIABILITIES)/ASSETS

(149,277

)

84,491

TOTAL ASSETS LESS CURRENT LIABILITIES

(62,569

)

198,622

CREDITORS

Amounts falling due after more than one year

8

(61,841

)

(89,956

)

PROVISIONS FOR LIABILITIES

(19,387

)

(28,103

)

NET (LIABILITIES)/ASSETS

(143,797

)

80,563

CAPITAL AND RESERVES

Called up share capital

2

2

Capital redemption reserve

34,600

34,600

Retained earnings

(178,399

)

45,961

SHAREHOLDERS' FUNDS

(143,797

)

80,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 3 October 2025 and were signed on its behalf by:

D Cann - Director

1.	STATUTORY INFORMATION

Target 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.

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.

Turnover

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

Goodwill

Goodwill has been fully amortised in the current year.

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 each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on reducing balance and Straight line over 3 years

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.

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 NIL (2024 - 20 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

37,405

AMORTISATION

At 1 July 2024

and 30 June 2025

37,405

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

494,042

DEPRECIATION

At 1 July 2024

379,911

Charge for year

27,423

At 30 June 2025

407,334

NET BOOK VALUE

At 30 June 2025

86,708

At 30 June 2024

114,131

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

252,325

199,963

Other debtors

35,252

26,440

287,577

226,403

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Hire purchase contracts

19,430

10,746

Trade creditors

27,359

53,706

Taxation and social security

105,089

78,494

Other creditors

395,502

112,607

547,380

255,553

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Hire purchase contracts

61,841

89,956