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Registered number: 01877937 SPACE TIME PUBLICATIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
SPACE TIME PUBLICATIONS LIMITED REGISTERED NUMBER: 01877937 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Intangible assets | 3 |  | 277,083 |  | 312,083
Tangible assets | 4 |  | 46 |  | 156
|  |  | 277,129 |  | 312,239
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 32,374 |  | 31,230 |
Cash at bank and in hand |  | 5,368,193 |  | 5,616,131 |
|  | 5,400,567 |  | 5,647,361 |
Creditors: amounts falling due within one year | 6 | (115,950) |  | (635,911) |
NET CURRENT ASSETS |  |  | 5,284,617 |  | 5,011,450
NET ASSETS |  |  | 5,561,746 |  | 5,323,689
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 75 |  | 75
Profit and loss account |  |  | 5,561,671 |  | 5,323,614
|  |  | 5,561,746 |  | 5,323,689
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
SPACE TIME PUBLICATIONS LIMITED REGISTERED NUMBER: 01877937 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr T S Hawking
Director
Date: 20 January 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
SPACE TIME PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | GENERAL INFORMATION
Space Time Publications Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | PENSIONS
The company contributes to the personal pension plans of the directors. The assets of those schemes are held separately from those of the Company in independently administered funds. Once the contributions have been paid the Company. Amounts unpaid at the year end are included in accruals as a liability in the balance sheet. Page 3
SPACE TIME PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | INTANGIBLE ASSETS
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Trademarks | - | 10 | years
| 2.6 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
SPACE TIME PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 15% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | 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.
| 2.10 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
SPACE TIME PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | INTANGIBLE ASSETS
|  | Trademarks
|  | £
| COST |
| At 1 May 2024 | 350,000
| At 30 April 2025 | 350,000
| AMORTISATION |
| At 1 May 2024 | 37,917
| Charge for the year on owned assets | 35,000
| At 30 April 2025 | 72,917
| NET BOOK VALUE |
| At 30 April 2025 | 277,083
| At 30 April 2024 | 312,083
Page 6
SPACE TIME PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | TANGIBLE FIXED ASSETS
|  | Office equipment
|  | £
| COST OR VALUATION |
| At 1 May 2024 | 1,535
| At 30 April 2025 | 1,535
| DEPRECIATION |
| At 1 May 2024 | 1,379
| Charge for the year on owned assets | 110
| At 30 April 2025 | 1,489
| NET BOOK VALUE |
| At 30 April 2025 | 46
| At 30 April 2024 | 156
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 322 | 4,429
| Other debtors | 6,061 | 7,076
| Prepayments and accrued income | 23,715 | 189
| Deferred taxation | 2,276 | 19,536
|  | 32,374 | 31,230
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SPACE TIME PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,898 | 8,477
| Corporation tax | 41,441 | 55,238
| Other taxation and social security | - | 833
| Other creditors | 2,841 | 1,231
| Accruals and deferred income | 62,770 | 570,132
|  | 115,950 | 635,911
| Accruals include unpaid pension contributions of £9,150 (2024 - £78,300) at the balance sheet date.
7. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | 19,536
| Charged to profit or loss | (17,260)
| AT END OF YEAR | 2,276
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (12) | (39)
| Pension contributions | 2,288 | 19,575
|  | 2,276 | 19,536
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 75 (2024 - 75) Ordinary £1 GBP Shares shares of £1.00 each | 75 | 75
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