REGISTERED NUMBER: 04753541 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

S & A Publishing Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A H Hemsley

S J Hemsley

SECRETARY:

A H Hemsley

REGISTERED OFFICE:

Shadwell House

65 Lower Green Road

Rusthall

Tunbridge Wells

Kent

TN4 8TW

REGISTERED NUMBER:

04753541 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

1,320

1,164

1,320

1,164

CURRENT ASSETS

Debtors

6

6,225

10,833

Cash at bank

83,947

62,205

90,172

73,038

CREDITORS

Amounts falling due within one year

7

28,365

17,428

NET CURRENT ASSETS

61,807

55,610

TOTAL ASSETS LESS CURRENT LIABILITIES

63,127

56,774

CAPITAL AND RESERVES

Called up share capital

8

3

3

Retained earnings

9

63,124

56,771

SHAREHOLDERS' FUNDS

63,127

56,774

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 11 October 2025 and were signed on its behalf by:

A H Hemsley - Director

S J Hemsley - Director

1.	STATUTORY INFORMATION

S & A Publishing 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.

Significant judgements and estimates

There are no significant judgements or estimates pertaining to these accounts.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Functional currency

The company's functional currency is £ Sterling.

Financial instruments

Basic financial instruments comprising debtors, bank and cash balances are recorded at fair value.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

70,000

AMORTISATION

At 1 April 2024

and 31 March 2025

70,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

At 1 April 2024

5,799

Additions

597

At 31 March 2025

6,396

DEPRECIATION

At 1 April 2024

4,635

Charge for year

441

At 31 March 2025

5,076

NET BOOK VALUE

At 31 March 2025

1,320

At 31 March 2024

1,164

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,225

10,833

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

19,341

7,100

VAT

7,281

8,198

Directors' current accounts

250

705

Accrued expenses

1,493

1,425

28,365

17,428

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3

Ordinary

£1

3

3

9.

RESERVES

Retained

earnings

£

At 1 April 2024

56,771

Profit for the year

67,353

Dividends

(61,000

)

At 31 March 2025

63,124