| Newlands House Publishing Limited |
| Registered number: |
SC397574 |
| Balance Sheet |
| as at 30 April 2025 |
|
|
|
|
|
|
|
|
|
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
383 |
|
|
396 |
|
| Current assets |
| Debtors |
4 |
|
92 |
|
|
4 |
| Cash at bank and in hand |
|
|
1,553 |
|
|
1,780 |
|
|
|
1,645 |
|
|
1,784 |
|
| Creditors: amounts falling due within one year |
5 |
|
(318) |
|
|
(299) |
|
| Net current assets |
|
|
|
1,327 |
|
|
1,485 |
|
| Total assets less current liabilities |
|
|
|
1,710 |
|
|
1,881 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(44,467) |
|
|
(43,242) |
|
|
|
| Net liabilities |
|
|
|
(42,757) |
|
|
(41,361) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(42,857) |
|
|
(41,461) |
|
| Shareholder's funds |
|
|
|
(42,757) |
|
|
(41,361) |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mr Peter Church |
| Director |
| Approved by the board on 29 October 2025 |
|
| Newlands House Publishing Limited |
| Notes to the Accounts |
| for the year ended 30 April 2025 |
|
|
|
|
|
|
|
|
|
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Fixtures, fittings, tools and equipment |
10% reducing balance |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Fixture and fittings |
| £ |
|
Cost |
|
At 1 May 2024 |
440 |
|
Additions |
30 |
|
At 30 April 2025 |
470 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2024 |
44 |
|
Charge for the year |
43 |
|
At 30 April 2025 |
87 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2025 |
383 |
|
At 30 April 2024 |
396 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Net VAT due |
|
|
|
|
92 |
|
4 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
318 |
|
299 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Director's loan account |
44,467 |
|
43,242 |
|
|
|
|
|
|
|
|
|