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REGISTERED NUMBER: 03630960 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WILSON PUBLICATIONS & ASSOCIATES LIMITED

WILSON PUBLICATIONS & ASSOCIATES LIMITED (REGISTERED NUMBER: 03630960) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| WILSON PUBLICATIONS & ASSOCIATES LIMITED |

COMPANY INFORMATION

for the Year Ended 31 March 2025

| DIRECTORS: | B Wilson

| T K Wilson

| J R Wilson

| D C Wilson

| SECRETARY: | B Wilson

| REGISTERED OFFICE: | Moss Side Farm

| Cutts Lane

| Hambleton

| Poulton-Le-Fylde

| Lancashire

| FY6 9DF

| REGISTERED NUMBER: | 03630960 (England and Wales)

| ACCOUNTANTS: | Studholme-Bell Limited

| Chartered Certified Accountants

| Vantage House

| 3 East Terrace Business Park

| Euxton Lane, Euxton

| Chorley

| Lancashire

| PR7 6TB

WILSON PUBLICATIONS & ASSOCIATES LIMITED (REGISTERED NUMBER: 03630960) |

BALANCE SHEET

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 47,117 |  | 53,620 |  |

47,117 |  | 53,620 |  |

CURRENT ASSETS

Stocks | 7 | 3,909 |  | 5,876 |  |

Debtors | 8 | 104,701 |  | 78,078 |  |

Cash at bank and in hand | 126,181 |  | 174,399 |  |

234,791 |  | 258,353 |  |

CREDITORS

Amounts falling due within one year | 9 | 22,427 |  | 23,892 |  |

NET CURRENT ASSETS | 212,364 |  | 234,461 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 259,481 |  | 288,081 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (86,927 | ) | (82,361 | ) |

PROVISIONS FOR LIABILITIES | 11 | (6,095 | ) | (8,119 | ) |

NET ASSETS | 166,459 |  | 197,601 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 1,350 |  | 1,350 |  |

Retained earnings | 165,109 |  | 196,251 |  |

SHAREHOLDERS' FUNDS | 166,459 |  | 197,601 |  |

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.

WILSON PUBLICATIONS & ASSOCIATES LIMITED (REGISTERED NUMBER: 03630960) |

BALANCE SHEET - 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 22 September 2025 and were signed on its behalf by:

B Wilson - Director | J R Wilson - Director

T K Wilson - Director

WILSON PUBLICATIONS & ASSOCIATES LIMITED (REGISTERED NUMBER: 03630960) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Wilson Publications & Associates Limited is a private company, limited by shares, registered in England and Wales. The registered office address can be found on the company information page.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in compliance with FRS102 Section 1A for small entities. There were no material departures from that standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

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

| Income recognition

| Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2009, has been amortised in full.

| 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.

| Improvements to property | - | 25% on reducing balance

| Plant and machinery | - | 10% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Tangible fixed assets are included at cost less depreciation and impairment.

| Stocks

| Stocks have been valued at the lower of cost and estimated selling price, less costs to sell. In respect of work in progress and finished goods, cost included a relevant proportion of overheads according to the stage of manufacture/completion.

| 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.

WILSON PUBLICATIONS & ASSOCIATES LIMITED (REGISTERED NUMBER: 03630960) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

| Tax deferred or accelerated is accounted for in respect of all material timing differences.

| Research and development

| Expenditure on research is written off against profits in the year in which it is incurred. Development expenditure is capitalised and amortised over its useful life.

| Foreign currencies

| Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction.

| Balances at the year-end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

| Pensions

| The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the income statement when due.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

5. | 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 | - |  |

WILSON PUBLICATIONS & ASSOCIATES LIMITED (REGISTERED NUMBER: 03630960) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

6. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 April 2024 | 13,658 |  | 14,275 |  | 75,155 |  |

| Additions | - |  | - |  | 3,177 |  |

| At 31 March 2025 | 13,658 |  | 14,275 |  | 78,332 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 11,880 |  | 45,618 |  |

| Charge for year | - |  | 479 |  | 7,716 |  |

| At 31 March 2025 | - |  | 12,359 |  | 53,334 |  |

| NET BOOK VALUE

| At 31 March 2025 | 13,658 |  | 1,916 |  | 24,998 |  |

| At 31 March 2024 | 13,658 |  | 2,395 |  | 29,537 |  |

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 19,597 |  | 71,480 |  | 194,165 |  |

| Additions | - |  | 2,674 |  | 5,851 |  |

| At 31 March 2025 | 19,597 |  | 74,154 |  | 200,016 |  |

| DEPRECIATION

| At 1 April 2024 | 18,999 |  | 64,048 |  | 140,545 |  |

| Charge for year | 120 |  | 4,039 |  | 12,354 |  |

| At 31 March 2025 | 19,119 |  | 68,087 |  | 152,899 |  |

| NET BOOK VALUE

| At 31 March 2025 | 478 |  | 6,067 |  | 47,117 |  |

| At 31 March 2024 | 598 |  | 7,432 |  | 53,620 |  |

7. | STOCKS

| 31.3.25 |  | 31.3.24

£ | £ |

| Work-in-progress | 3,909 |  | 5,876 |  |

WILSON PUBLICATIONS & ASSOCIATES LIMITED (REGISTERED NUMBER: 03630960) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 81,529 |  | 54,466 |  |

| Other debtors | 20,000 |  | 20,000 |  |

| VAT | 926 |  | 2,159 |  |

| Prepayments | 2,246 |  | 1,453 |  |

104,701 |  | 78,078 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Tax | 14,669 |  | 16,039 |  |

| Social security and other taxes | 1,909 |  | 1,524 |  |

| Other creditors | 420 |  | 901 |  |

| Accrued expenses | 5,429 |  | 5,428 |  |

22,427 |  | 23,892 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Directors' loan account | 86,927 |  | 82,361 |  |

11. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Deferred tax | 6,095 |  | 8,119 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 8,119 |  |

| Provided during year | (2,024 | ) |

| Balance at 31 March 2025 | 6,095 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

| 200 | Ordinary B | £1 | 200 |  | 200 |  |

| 50 | Ordinary C | £1 | 50 |  | 50 |  |

1,350 |  | 1,350 |  |

WILSON PUBLICATIONS & ASSOCIATES LIMITED (REGISTERED NUMBER: 03630960) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

13. | ULTIMATE CONTROLLING PARTY

| Ultimate control of the business is jointly held by Mr T K Wilson and Mr J R Wilson.