IRIS Accounts Production v25.3.0.601 15676963 Board of Directors 24.4.24 31.5.25 31.5.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15676963 2024-04-23 15676963 2025-05-31 15676963 2024-04-24 2025-05-31 15676963 2024-04-23 15676963 ns15:EnglandWales 2024-04-24 2025-05-31 15676963 ns14:PoundSterling 2024-04-24 2025-05-31 15676963 ns10:Director1 2024-04-24 2025-05-31 15676963 ns10:PrivateLimitedCompanyLtd 2024-04-24 2025-05-31 15676963 ns10:SmallEntities 2024-04-24 2025-05-31 15676963 ns10:AuditExempt-NoAccountantsReport 2024-04-24 2025-05-31 15676963 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-24 2025-05-31 15676963 ns10:SmallCompaniesRegimeForAccounts 2024-04-24 2025-05-31 15676963 ns10:FullAccounts 2024-04-24 2025-05-31 15676963 1 2024-04-24 2025-05-31 15676963 ns10:Director2 2024-04-24 2025-05-31 15676963 ns10:RegisteredOffice 2024-04-24 2025-05-31 15676963 ns5:CurrentFinancialInstruments 2025-05-31 15676963 ns5:ShareCapital 2025-05-31 15676963 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 15676963 ns5:NetGoodwill 2024-04-24 2025-05-31 15676963 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-24 2025-05-31 15676963 ns5:FurnitureFittings 2024-04-24 2025-05-31 15676963 ns5:NetGoodwill 2025-05-31 15676963 ns5:FurnitureFittings 2025-05-31 15676963 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31

REGISTERED NUMBER: 15676963 (England and Wales)

Unaudited Financial Statements

for the Period 24 April 2024 to 31 May 2025

for

The Small Pen Company Limited

The Small Pen Company Limited (Registered number: 15676963)

Contents of the Financial Statements

for the Period 24 April 2024 to 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

The Small Pen Company Limited

Company Information

for the Period 24 April 2024 to 31 May 2025

| DIRECTORS: | F M Hornsby

| D Hornsby

| REGISTERED OFFICE: | 1 Campbell Square

| Liverpool

| Merseyside

| L1 5FB

| REGISTERED NUMBER: | 15676963 (England and Wales)

| ACCOUNTANTS: | Opus Accountancy Limited

| Bretton House

| Bell Meadow Business Park

| Pulford

| Chester

| Cheshire

| CH4 9EP

The Small Pen Company Limited (Registered number: 15676963)

Balance Sheet

31 May 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 79,409 |  |

| Tangible assets | 5 | 63,334 |  |

142,743 |  |

| CURRENT ASSETS

| Stocks | 18,242 |  |  |

| Debtors | 6 | 109 |  |  |

| Cash at bank and in hand | 31,178 |  |  |

49,529 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 380,362 |  |

| NET CURRENT LIABILITIES | (330,833 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (188,090 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Retained earnings | (188,092 | ) |

(188,090 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 Small Pen Company Limited (Registered number: 15676963)

Balance Sheet - continued

31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

F M Hornsby - Director

The Small Pen Company Limited (Registered number: 15676963)

Notes to the Financial Statements

for the Period 24 April 2024 to 31 May 2025

1. | STATUTORY INFORMATION

| The Small Pen Company 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, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Fixtures and fittings | - | 20% Reducing Balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

The Small Pen Company Limited (Registered number: 15676963)

Notes to the Financial Statements - continued

for the Period 24 April 2024 to 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 period was 19 .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 85,316 |  |

| At 31 May 2025 | 85,316 |  |

| AMORTISATION

| Charge for period | 5,907 |  |

| At 31 May 2025 | 5,907 |  |

| NET BOOK VALUE

| At 31 May 2025 | 79,409 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| Additions | 71,878 |  |

| At 31 May 2025 | 71,878 |  |

| DEPRECIATION

| Charge for period | 8,544 |  |

| At 31 May 2025 | 8,544 |  |

| NET BOOK VALUE

| At 31 May 2025 | 63,334 |  |

The Small Pen Company Limited (Registered number: 15676963)

Notes to the Financial Statements - continued

for the Period 24 April 2024 to 31 May 2025

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

£ |

| Trade debtors | 109 |  |

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

£ |

| Trade creditors | 35,077 |  |

| Amounts owed to associates | 229,875 |  |

| Taxation and social security | 24,183 |  |

| Other creditors | 91,227 |  |

380,362 |  |

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed £135,819 to The Small Hand Pub Company Limited, a company under common ownership. The loan is unsecured, interest free, and repayable on demand.

| At the balance sheet date, the company owed £94,056 to The Small Castle Limited, a company under common ownership. The loan is unsecured, interest free, and repayable on demand.