Route Publishing Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06554096

Route Publishing Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

Route Publishing Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	5	12,783	17,073
Tangible assets	6	2,411	1,782
		--------	--------
		15,194	18,855

Current assets

Stocks		736	2,966
Debtors	7	5,273	10,468
Cash at bank and in hand		73,167	71,591
		--------	--------
		79,176	85,025

Creditors: amounts falling due within one year	8	98,894		91,792
		--------		--------
Net current liabilities			19,718		6,767
			--------		--------
Total assets less current liabilities			( 4,524)		12,088
			-------		--------
Net (liabilities)/assets			( 4,524)		12,088
			-------		--------

Route Publishing Limited

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 4,526)	12,086
	-------	--------
Shareholders funds	( 4,524)	12,088
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 12 December 2025 , and are signed on behalf of the board by:

Mr I Daley	Ms I Galan Chacon
Director	Director

Company registration number: 06554096

Route Publishing Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 34 Banks Avenue, Pontefract, West Yorkshire, WF8 4DR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

The balance sheet as at 31 March 2025 shows that liabilities exceed assets by £4,589. Liabilities include loans from the directors totalling £91,402. The company relies on the continued support of the directors to continue normal trading activities. Such support has been confirmed and will be made available for the foreseeable future and increased where necessary. The accounts are therefore prepared on a going concern basis. The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

(c) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

(d) Current & deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

(e) Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

(f) Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	5% straight line
Website Development	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

(g) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(h) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office Equipment	-	25% reducing balance

(i) Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

(j) Financial instruments

Financial instruments are classified as accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	Goodwill	Development costs	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	65,000	5,200	70,200
	--------	-------	--------
Amortisation
At 1 April 2024	52,000	1,127	53,127
Charge for the year	3,250	1,040	4,290
	--------	-------	--------
At 31 March 2025	55,250	2,167	57,417
	--------	-------	--------
Carrying amount
At 31 March 2025	9,750	3,033	12,783
	--------	-------	--------
At 31 March 2024	13,000	4,073	17,073
	--------	-------	--------

6. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 April 2024	21,028	21,028
Additions	1,278	1,278
	--------	--------
At 31 March 2025	22,306	22,306
	--------	--------
Depreciation
At 1 April 2024	19,246	19,246
Charge for the year	649	649
	--------	--------
At 31 March 2025	19,895	19,895
	--------	--------
Carrying amount
At 31 March 2025	2,411	2,411
	--------	--------
At 31 March 2024	1,782	1,782
	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	4,239	8,708
Other debtors	1,034	1,760
	-------	--------
	5,273	10,468
	-------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	269	166
Accruals	7,223	8,466
Social security and other taxes	–	65
Director loan accounts	91,402	83,095
	--------	--------
	98,894	91,792
	--------	--------

9. Related party transactions

During the year the directors made available loans to the company . The loans are interest free and repayable on demand. At 31 March 2025 the balance due to the directors totalled £ 91,402 (2024 - £83,095).