REGISTERED NUMBER: 08452464 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HALL AND STOTT PUBLISHING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

S Hall- Haines

D Stott

REGISTERED OFFICE:

Tudor Cottage

Buttererrow Hill

Stroud

Gloucestershire

GL5 2LQ

REGISTERED NUMBER:

08452464 (England and Wales)

ACCOUNTANTS:

Astral Accountancy Services Limited

2B Marston House

Cromwell Business Park

Chipping Norton

Oxfordshire

OX7 5SR

FIXED ASSETS

Tangible assets

4

4,074

4,953

CURRENT ASSETS

Stocks

3,000

6,100

Debtors

5

479

603

Cash at bank

9,165

9,397

12,644

16,100

CREDITORS

Amounts falling due within one year

6

37,532

40,733

NET CURRENT LIABILITIES

(24,888

)

(24,633

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(20,814

)

(19,680

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(20,914

)

(19,780

)

SHAREHOLDERS' FUNDS

(20,814

)

(19,680

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

S Hall- Haines - Director

D Stott - Director

1.	STATUTORY INFORMATION

Hall And Stott Publishing Ltd 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.

Significant judgements and estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue for the provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

Revenue is recognised for the sale of goods when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on the dispatch of goods), the amount of revenue can be measured reliably, it is probable that the economic benefit will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings

-

15% on reducing balance

Computer Equipment

-

25% on reducing balance

Website

-

20% on cost

Work in progress

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.

Going concern

The Financial Statements have been prepared on a going concern basis. This basis may not be appropriate as current liabilities exceeded current assets by £24,663 at 31 March 2024 (2023: £28,611) and at this date the Company was insolvent to the extent of £19,680 (2023: £22,570.). The Company is reliant on its continued support from its creditors and at the date of signing these Financial Statements, we have seen no evidence to suggest that this will be withdrawn.

Should the Company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their recoverable amount, to provide further liabilities which might arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Computer

& Fittings

Equipment

Website

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

9,525

3,787

1,000

14,312

DEPRECIATION

At 1 April 2024

5,933

2,426

1,000

9,359

Charge for year

539

340

-

879

At 31 March 2025

6,472

2,766

1,000

10,238

NET BOOK VALUE

At 31 March 2025

3,053

1,021

-

4,074

At 31 March 2024

3,592

1,361

-

4,953

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

479

603

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade Creditors

1

-

Director's Current Account

36,331

39,533

Accrued Expenses

1,200

1,200

37,532

40,733

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hall And Stott Publishing Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Hall And Stott Publishing Ltd, 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 Hall And Stott Publishing Ltd and state those matters that we have agreed to state to the Board of Directors of Hall And Stott Publishing Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hall And Stott Publishing Ltd 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 Hall And Stott Publishing Ltd. You consider that Hall And Stott Publishing Ltd 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 Hall And Stott Publishing Ltd. 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.

Astral Accountancy Services Limited

2B Marston House

Cromwell Business Park

Chipping Norton

Oxfordshire

OX7 5SR

12 December 2025