ACCOUNTS - Final Accounts

Registered number: 09475426

Cornerhouse Publications Limited

Financial statements

Information for filing with the registrar

For the Year Ended 31 March 2025

Cornerhouse Publications Limited

Contents

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 4

Cornerhouse Publications Limited

Registered number: 09475426

Balance Sheet

As at 31 March 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	1,605		56,417
Cash at bank and in hand	5	30,657		31,212
		32,262		87,629
Creditors: amounts falling due within one year	6	(26,868)		(82,235)
Net current assets			5,394		5,394
Total assets less current liabilities			5,394		5,394

Net assets			5,394		5,394

Capital and reserves
Called up share capital	1	1
Profit and loss account	5,393	5,393
	5,394	5,394

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

K L O'Neill

Director

Date: 8 December 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

Cornerhouse Publications Limited

Notes to the Financial Statements

For the Year Ended 31 March 2025

1.	General information

Cornerhouse Publications Limited is a private company limited by shares and is registered in England and Wales, company number 09475426.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The Company ceased to trade on 31st August 2024. The company will be left dormant for the foreseeable future. As a result, the accounts have been prepared on a going concern basis.

2.3

Revenue

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The company has no employees other than directors (2024: Nil).
During the year, staff costs of £6,328 (2024: £41,321) were recharged from the company's parent charity, Greater Manchester Arts Centre Limited.

Page 2

Cornerhouse Publications Limited

Notes to the Financial Statements

For the Year Ended 31 March 2025

Debtors

					2025	2024
					£	£


Trade debtors	1,172	3,268
Other debtors	433	53,149
	1,605	56,417

5.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	30,657	31,212

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,672	40,144
Amounts owed to group undertakings	24,156	38,536
Other creditors	20	-
Accruals and deferred income	20	3,555
	26,868	82,235

7.	Related party transactions
	The company has taken advantage of the exemption in FRS 102 not to disclose transactions entered into between two or more members of a group whereby the subsidiary that is a party to the transaction is wholly owned by a member.

8.	Controlling party

The company's ultimate parent undertaking is Greater Manchester Arts Centre Limited, a Private company limited by guarantee without share capital, registered in England and Wales, registration number 01681278, charity number 514719. Greater Manchester Arts Centre Limited's registered office is Home, 2 Tony Wilson Place, Manchester, England, M15 4FN.
Greater Manchester Arts Centre Limited is the parent company of the largest and smallest group for which consolidated financial statements are drawn up of which the company is a member. The consolidated financial statements can be obtained from Greater Manchester Arts Centre Limited, Home, 2 Tony Wilson Place, Manchester, England, M15 4FN.

Page 3

Cornerhouse Publications Limited

Notes to the Financial Statements

For the Year Ended 31 March 2025

9.	Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 10 December 2025 by Helen Besant-Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.

Page 4