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Company Registration No. 02501874 (England and Wales)
Atlantic Europe Publishing Company Limited Unaudited accounts for the year ended 30 April 2025
Atlantic Europe Publishing Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Atlantic Europe Publishing Company Limited Company Information for the year ended 30 April 2025
Director
Dr B J Knapp
Company Number
02501874 (England and Wales)
Registered Office
High Gables Oaklands Road Oswestry Shropshire LL14 5DW England
Accountants
Armstrong Rogers & Co 45 Etnam Street Leominster Herefordshire HR6 8AE
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Atlantic Europe Publishing Company Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
95,834
99,919
Current assets
Inventories
25,360
27,630
Debtors
5
20,196
19,330
Cash at bank and in hand
1,002,853
978,019
1,048,409
1,024,979
Creditors: amounts falling due within one year
6
(65,495)
(71,044)
Net current assets
982,914
953,935
Total assets less current liabilities
1,078,748
1,053,854
Provisions for liabilities
Deferred tax
7
(1,231)
(876)
Net assets
1,077,517
1,052,978
Capital and reserves
Called up share capital
50
50
Profit and loss account
1,077,467
1,052,928
Shareholders' funds
1,077,517
1,052,978
For the year ending 30 April 2025 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 director acknowledges his 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 and authorised for issue on 14 November 2025 and were signed on its behalf by
Dr B J Knapp Director Company Registration No. 02501874
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Atlantic Europe Publishing Company Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Atlantic Europe Publishing Company Limited is a private company, limited by shares, registered in England and Wales, registration number 02501874. The registered office is High Gables, Oaklands Road, Oswestry, Shropshire, LL14 5DW, England.
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.
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.
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:
Motor vehicles
25% reducing balance basis
Investments
Investments in shares are included at fair value.
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Atlantic Europe Publishing Company Limited Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Land & buildings
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
94,059
32,030
6,474
132,563
Additions
-
-
2,777
2,777
At 30 April 2025
94,059
32,030
9,251
135,340
Depreciation
At 1 May 2024
-
30,226
2,418
32,644
Charge for the year
4,703
451
1,708
6,862
At 30 April 2025
4,703
30,677
4,126
39,506
Net book value
At 30 April 2025
89,356
1,353
5,125
95,834
At 30 April 2024
94,059
1,804
4,056
99,919
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
12,981
15,669
Accrued income and prepayments
1,751
-
Other debtors
5,464
3,661
20,196
19,330
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
15,864
9,992
Taxes and social security
6,136
16,493
Other creditors
40,280
41,819
Accruals
3,215
2,740
65,495
71,044
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
1,231
876
2025
2024
£
£
Provision at start of year
876
850
Charged to the profit and loss account
355
26
Provision at end of year
1,231
876
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Atlantic Europe Publishing Company Limited Notes to the Accounts for the year ended 30 April 2025
8
Transactions with related parties
Included in Creditors - Amounts falling due within one year is an amount of £40,280 (2024: £41,819) due from a Director and Shareholder, Dr B J Knapp, in respect of his Director's current account.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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