B S Publications Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10055585

		2025		2024
	Notes	£	£	£	£
Creditors: Amounts Falling Due Within One Year	4	(46,488 )		(45,083 )

NET CURRENT ASSETS (LIABILITIES)			(46,488 )		(45,083 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(46,488 )		(45,083 )

Creditors: Amounts Falling Due After More Than One Year	5		(2,195 )		(9,420 )

NET LIABILITIES			(48,683 )		(54,503 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(48,684 )		(54,504 )

SHAREHOLDERS' FUNDS			(48,683)		(54,503)

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Denise Lloyd

Director

17 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

B S Publications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10055585 . The registered office is Unit 1 Viceroy Court, Bedford Road, Petersfield, Hampshire, GU32 3LJ.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	178	-
Bank loans and overdrafts	6,981	6,546
Amounts owed to group undertakings	38,429	30,620
Other creditors	900	899
Taxation and social security	-	7,018

	46,488	45,083

5. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,195	9,420

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B S Publications Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

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