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Select Publisher Services Limited
Annual Report and Unaudited Financial Statements
Year Ended 30 September 2025

Registration number: 05450559

Select Publisher Services Limited

Balance Sheet

30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 4,976 | 5,885
Current assets |  |  |
Stocks | 6 | 10,836 | 8,458
Debtors | 7 | 35,992 | 72,924
Cash at bank and in hand |  | 287,881 | 212,297
|  | 334,709 | 293,679
Creditors: Amounts falling due within one year | 8 | (231,003) | (212,285)
Net current assets |  | 103,706 | 81,394
Total assets less current liabilities |  | 108,682 | 87,279
Provisions for liabilities |  | (1,244) | (1,471)
Net assets |  | 107,438 | 85,808
Capital and reserves |  |  |
Called up share capital |  | 1,001 | 1,001
Profit and loss account |  | 106,437 | 84,807
Shareholders' funds |  | 107,438 | 85,808

Select Publisher Services Limited

Balance Sheet

30 September 2025

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 16 February 2026 and signed on its behalf by:

......................................... T C Harris Director

Company Registration Number: 05450559

Select Publisher Services Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Towngate House
2-8 Parkstone Road
Poole
Dorset
BH15 2PW

These financial statements were authorised for issue by the Board on 16 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements have been prepared using British pound sterling and figures have been rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Select Publisher Services Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

Foreign currency transactions and balances

Profit and loss account transactions in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the closing rates at the balance sheet date and the exchange differences are included in the profit and loss account.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 15% reducing balance basis
Computer equipment | Straight line over 3 years
Website development | Straight line over 3 years

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Magazine rights | Over 10 years

Fixed asset investments

Fixed asset investments are stated at historical cost or realisable value.

Select Publisher Services Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell after due regard for obsolete and slow moving stocks.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 11).

4 | Intangible assets

| Magazine rights £ | Total £
Cost or valuation
At 1 October 2024 | 15,000 | 15,000
At 30 September 2025 | 15,000 | 15,000
Amortisation
At 1 October 2024 | 15,000 | 15,000
At 30 September 2025 | 15,000 | 15,000
Carrying amount
At 30 September 2025 | - | -

Select Publisher Services Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

5 | Tangible assets

| Fixtures and fittings £ | Computer equipment £ | Website development £ | Total £
Cost or valuation
At 1 October 2024 | 23,508 | 50,120 | 46,702 | 120,330
Additions | - | 489 | - | 489
At 30 September 2025 | 23,508 | 50,609 | 46,702 | 120,819
Depreciation
At 1 October 2024 | 18,245 | 49,498 | 46,702 | 114,445
Charge for the year | 789 | 609 | - | 1,398
At 30 September 2025 | 19,034 | 50,107 | 46,702 | 115,843
Carrying amount
At 30 September 2025 | 4,474 | 502 | - | 4,976
At 30 September 2024 | 5,263 | 622 | - | 5,885

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 10,836 | 8,458

Select Publisher Services Limited

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 33,473 | 47,178
Amounts owed by group undertakings and undertakings in which the company has a participating interest | - | 22,257
Prepayments | 1,990 | 1,546
Other debtors | 529 | 1,943
| 35,992 | 72,924

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 91,800 | 110,811
Taxation and social security | 35,795 | 13,608
Accruals and deferred income | 67,969 | 51,330
Other creditors | 35,439 | 36,536
| 231,003 | 212,285

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £22,400 (2024 - £19,430).