REGISTERED NUMBER: 03957087 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Community Publications Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B R Gill

A S Gill

Mrs L S Hogarth

REGISTERED OFFICE:

Wellington House Allerthorpe

Business Park

York Road

Pocklington

Yorkshire

YO42 1NS

REGISTERED NUMBER:

03957087 (England and Wales)

ACCOUNTANTS:

Dymond Accountants

Office F1,

Beverley Enterprise Centre

Beck View Road

Beverley

East Yorkshire

HU17 0JT

FIXED ASSETS

Intangible assets

4

21,683

13,910

Tangible assets

5

52,702

99,923

74,385

113,833

CURRENT ASSETS

Debtors

6

776,601

719,200

Cash at bank and in hand

646,397

681,151

1,422,998

1,400,351

CREDITORS

Amounts falling due within one year

7

504,526

605,861

NET CURRENT ASSETS

918,472

794,490

TOTAL ASSETS LESS CURRENT LIABILITIES

992,857

908,323

CREDITORS

Amounts falling due after more than one year

8

-

(14,447

)

PROVISIONS FOR LIABILITIES

(20,700

)

(20,700

)

NET ASSETS

972,157

873,176

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

972,057

873,076

972,157

873,176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 8th August 2025 and were signed on its behalf by:

A S Gill - Director

1.	STATUTORY INFORMATION

Community Publications 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1st April 2024

34,006

Additions

15,000

At 31st March 2025

49,006

AMORTISATION

At 1st April 2024

20,096

Amortisation for year

7,227

At 31st March 2025

27,323

NET BOOK VALUE

At 31st March 2025

21,683

At 31st March 2024

13,910

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

6,386

27,442

129,293

222,088

385,209

Additions

-

-

2,750

9,698

12,448

Disposals

-

-

(74,839

)

-

(74,839

)

At 31st March 2025

6,386

27,442

57,204

231,786

322,818

DEPRECIATION

At 1st April 2024

6,179

23,335

55,655

200,117

285,286

Charge for year

51

1,030

8,574

7,917

17,572

Eliminated on disposal

-

-

(32,742

)

-

(32,742

)

At 31st March 2025

6,230

24,365

31,487

208,034

270,116

NET BOOK VALUE

At 31st March 2025

156

3,077

25,717

23,752

52,702

At 31st March 2024

207

4,107

73,638

21,971

99,923

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

192,975

201,518

Other debtors

583,626

517,682

776,601

719,200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

14,447

57,250

Trade creditors

152,914

176,818

Taxation and social security

328,171

349,894

Other creditors

8,994

21,899

504,526

605,861

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

14,447