Mike Cruickshank Publishing Ltd Accounts






Mike Cruickshank Publishing Ltd

	Company No. 08087258
		Information for Filing with The Registrar
		30 June 2025

The Director presents his report and the accounts for the year ended 30 June 2025.

Principal activities
The principal activity of the company during the year under review was that of affiliate marketing and digital retailing.




Director

The Director who served at any time during the year was as follows:

M.J. Cruickshank









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M.J. Cruickshank
Director
08 January 2026

at	30 June 2025
Company No.		08087258	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	-	-
	Tangible assets		5	3,786	2,132


				3,786	2,132
Current assets

	Debtors		6	7,343,642	4,473,031

	Cash at bank and in hand			154,969	2,890,570
				7,498,611	7,363,601
Creditors: Amount falling due within one year			7	(47,803)	(31,763)
Net current assets				7,450,808	7,331,838
Total assets less current liabilities				7,454,594	7,333,970

Provisions for liabilities
	Deferred taxation			(947)	(533)

Net assets				7,453,647	7,333,437

Capital and reserves
	Called up share capital			200	200



	Profit and loss account		9	7,453,447	7,333,237

Total equity				7,453,647	7,333,437



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 08 January 2026 and signed on its behalf by:
M.J. Cruickshank
Director
08 January 2026

for the year ended 30 June 2025

General information

Mike Cruickshank Publishing Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08087258

Its registered office is:

Its trading address is:

Unit 4 Sandy Court

4 Alwin Park

Ashleigh Way

Derriford

Plymouth

Devon

PL7 5JX

PL6 5HU

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

20% Reducing balance

Furniture, fittings and equipment also depreciated at 33% reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 July 2024	100,000	100,000


		At 30 June 2025	100,000	100,000
		Amortisation and impairment
		At 1 July 2024	100,000	100,000



		At 30 June 2025	100,000	100,000
		Net book values
		At 30 June 2025	-	-
		At 30 June 2024	-	-

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 July 2024	12,543	12,543
		Additions	3,166	3,166


		Disposals	(1,994)	(1,994)
		At 30 June 2025	13,715	13,715
		Depreciation
		At 1 July 2024	10,411	10,411
		Charge for the year	1,203	1,203


		Disposals	(1,685)	(1,685)
		At 30 June 2025	9,929	9,929
		Net book values
		At 30 June 2025	3,786	3,786
		At 30 June 2024	2,132	2,132

6	Debtors
			2025	2024
			£	£
		Trade debtors	2,673	456
		Amounts owed by group undertakings	2,194,000	2,194,000
		Corporation tax recoverable	205,862	201,238

		VAT recoverable	(1,829)	(394)
		Loans to directors	651,434	603,434
		Other debtors	4,291,502	1,474,297

			7,343,642	4,473,031

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	47,804	31,761


		Accruals and deferred income	(1)	2
			47,803	31,763

Share Capital

100 Ordinary £1 shares and 10 b £10.00 shares

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	15,000	-

			15,000	-

		Dividends by type:

		Equity dividends	15,000	-
			15,000	-

11	Advances and credits to directors
			2025
			£
		At 1 July 2024	603,434
		Advanced in the period	63,624
		Amounts repaid in the period	15,624


		At 30 June 2025	651,434