IRIS Accounts Production v25.4.0.155 02685392 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 a publisher in the business to business sector. false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02685392 2024-03-31 02685392 2025-03-31 02685392 2024-04-01 2025-03-31 02685392 2023-03-31 02685392 2023-04-01 2024-03-31 02685392 2024-03-31 02685392 ns15:EnglandWales 2024-04-01 2025-03-31 02685392 ns14:PoundSterling 2024-04-01 2025-03-31 02685392 ns10:Director1 2024-04-01 2025-03-31 02685392 ns10:Director2 2024-04-01 2025-03-31 02685392 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02685392 ns10:SmallEntities 2024-04-01 2025-03-31 02685392 ns10:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 02685392 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 02685392 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02685392 ns10:FullAccounts 2024-04-01 2025-03-31 02685392 1 2024-04-01 2025-03-31 02685392 ns10:Director3 2024-04-01 2025-03-31 02685392 ns10:RegisteredOffice 2024-04-01 2025-03-31 02685392 ns5:CurrentFinancialInstruments 2025-03-31 02685392 ns5:CurrentFinancialInstruments 2024-03-31 02685392 ns5:Non-currentFinancialInstruments 2025-03-31 02685392 ns5:Non-currentFinancialInstruments 2024-03-31 02685392 ns5:ShareCapital 2025-03-31 02685392 ns5:ShareCapital 2024-03-31 02685392 ns5:SharePremium 2025-03-31 02685392 ns5:SharePremium 2024-03-31 02685392 ns5:CapitalRedemptionReserve 2025-03-31 02685392 ns5:CapitalRedemptionReserve 2024-03-31 02685392 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 02685392 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 02685392 ns5:NetGoodwill 2024-04-01 2025-03-31 02685392 ns5:PlantMachinery 2024-04-01 2025-03-31 02685392 ns5:FurnitureFittings 2024-04-01 2025-03-31 02685392 ns5:NetGoodwill 2024-03-31 02685392 ns5:NetGoodwill 2025-03-31 02685392 ns5:NetGoodwill 2024-03-31 02685392 ns5:PlantMachinery 2024-03-31 02685392 ns5:FurnitureFittings 2024-03-31 02685392 ns5:PlantMachinery 2025-03-31 02685392 ns5:FurnitureFittings 2025-03-31 02685392 ns5:PlantMachinery 2024-03-31 02685392 ns5:FurnitureFittings 2024-03-31 02685392 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 02685392 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: 02685392 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

KEMPS PUBLISHING LIMITED

KEMPS PUBLISHING LIMITED (REGISTERED NUMBER: 02685392) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Chartered Accountants' Report | 3 |

| Income Statement | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 7 |

| KEMPS PUBLISHING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | M A Jennings

| L J Markham

| A J Markham

| REGISTERED OFFICE: | 8 The Courtyard

| 707 Warwick Road

| Solihull

| B91 3DA

| REGISTERED NUMBER: | 02685392 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| Black Country House

| Rounds Green Road

| Oldbury

| West Midlands

| B69 2DG

KEMPS PUBLISHING LIMITED (REGISTERED NUMBER: 02685392) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

M A Jennings

L J Markham

A J Markham

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M A Jennings - Director

20 November 2025

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

KEMPS PUBLISHING LIMITED

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kemps Publishing Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kemps Publishing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kemps Publishing Limited and state those matters that we have agreed to state to the Board of Directors of Kemps Publishing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kemps Publishing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kemps Publishing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Kemps Publishing Limited. You consider that Kemps Publishing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kemps Publishing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

20 November 2025

KEMPS PUBLISHING LIMITED (REGISTERED NUMBER: 02685392) |

INCOME STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 | 2024 |

£ | £ | £ | £ |

TURNOVER | 1,445,911 |  | 1,465,910 |  |

Changes in stocks of finished goods and work in progress | (8,332 | ) | 2,241 |  |

1,437,579 |  | 1,468,151 |  |

Raw materials and consumables | 92,134 |  | 113,869 |  |

Other external expenses | 445,282 |  | 444,266 |  |

|  | 537,416 |  |  |  | 558,135 |  |

900,163 |  | 910,016 |  |

Staff costs | 3 | 898,701 |  | 905,074 |  |

Depreciation | 25,885 |  | 22,586 |  |

|  | 924,586 |  |  |  | 927,660 |  |

OPERATING LOSS | (24,423 | ) | (17,644 | ) |

Interest receivable and similar income | 454 |  | 257 |  |

(23,969 | ) | (17,387 | ) |

Interest payable and similar expenses | 1,834 |  | 1,790 |  |

LOSS BEFORE TAXATION | (25,803 | ) | (19,177 | ) |

Tax on loss | (4,617 | ) | (3,500 | ) |

LOSS FOR THE FINANCIAL YEAR | (21,186 | ) | (15,677 | ) |

KEMPS PUBLISHING LIMITED (REGISTERED NUMBER: 02685392) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 33,026 |  | 58,911 |  |

33,026 |  | 58,911 |  |

CURRENT ASSETS

Stocks | 106,463 |  | 114,795 |  |

Debtors | 6 | 1,049,719 |  | 1,037,143 |  |

Cash at bank | 141,404 |  | 176,952 |  |

1,297,586 |  | 1,328,890 |  |

CREDITORS

Amounts falling due within one year | 7 | 203,627 |  | 224,930 |  |

NET CURRENT ASSETS | 1,093,959 |  | 1,103,960 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,126,985 |  | 1,162,871 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (5,833 | ) | (15,833 | ) |

PROVISIONS FOR LIABILITIES | (5,600 | ) | (10,300 | ) |

NET ASSETS | 1,115,552 |  | 1,136,738 |  |

CAPITAL AND RESERVES

Called up share capital | 175,000 |  | 175,000 |  |

Share premium | 195,000 |  | 195,000 |  |

Capital redemption reserve | 220,000 |  | 220,000 |  |

Retained earnings | 525,552 |  | 546,738 |  |

1,115,552 |  | 1,136,738 |  |

KEMPS PUBLISHING LIMITED (REGISTERED NUMBER: 02685392) |

BALANCE SHEET - continued

31 MARCH 2025

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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:

M A Jennings - Director

L J Markham - Director

KEMPS PUBLISHING LIMITED (REGISTERED NUMBER: 02685392) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Kemps 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

| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 20% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 23 ) .

KEMPS PUBLISHING LIMITED (REGISTERED NUMBER: 02685392) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 April 2024

| and 31 March 2025 | 299,741 |  |

| Amortisation

| At 1 April 2024

| and 31 March 2025 | 299,741 |  |

| Net book value

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2024

| and 31 March 2025 | 190,475 |  | 84,990 |  | 275,465 |  |

| Depreciation

| At 1 April 2024 | 156,764 |  | 59,790 |  | 216,554 |  |

| Charge for year | 13,224 |  | 12,661 |  | 25,885 |  |

| At 31 March 2025 | 169,988 |  | 72,451 |  | 242,439 |  |

| Net book value

| At 31 March 2025 | 20,487 |  | 12,539 |  | 33,026 |  |

| At 31 March 2024 | 33,711 |  | 25,200 |  | 58,911 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 278,633 |  | 273,540 |  |

| Amounts owed by participating interests | 718,049 |  | 718,049 |  |

| Other debtors | 53,037 |  | 45,554 |  |

1,049,719 |  | 1,037,143 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 73,629 |  | 93,728 |  |

| Taxation and social security | 87,321 |  | 92,000 |  |

| Other creditors | 32,677 |  | 29,202 |  |

203,627 |  | 224,930 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 5,833 |  | 15,833 |  |