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Registered number: 00400981
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 NOVEMBER 2025
| IAN ALLAN PUBLISHING LTD
IAN ALLAN PUBLISHING LTD |  |
COMPANY INFORMATION
Directors | B. F. Allan
| N. D. Allan
Registered number | 00400981
Registered office | Dial House
| Govett Avenue
| Shepperton
| Middlesex
| TW17 8AG
Accountants | Menzies LLP
| Chartered Accountants
| Origin One
| 108 High Street
| Crawley
| West Sussex
| RH10 1BD
IAN ALLAN PUBLISHING LTD |  |
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 3
IAN ALLAN PUBLISHING LTD REGISTERED NUMBER:00400981 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | 6,606 |  | 4,026 |
|  | 6,606 |  | 4,026 |
Creditors: amounts falling due within one year | 4 | (959,250) |  | (968,409) |
Net current liabilities |  |  | (952,644) |  | (964,383)
Total assets less current liabilities |  |  | (952,644) |  | (964,383)
Net liabilities |  |  | (952,644) |  | (964,383)
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 35,495 |  | 35,495
Profit and loss account |  |  | (988,139) |  | (999,878)
|  |  | (952,644) |  | (964,383)
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 . The 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. 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 were approved and authorised for issue by the board and were signed on its behalf by:
B. F. Allan | N. D. Allan
Director | Director
Date: 10 March 2026 | Date: 10 March 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
IAN ALLAN PUBLISHING LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Ian Allan Publishing Ltd is a private company limited by shares and incorporated in England and Wales. Details of the Company's registered office and trading address can be found on the Company information page. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The financial statements are in sterling and are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Company's trade and assets were sold on 30 November 2021. It is the directors' intention that the Company will continue to collect receivables and settle its creditors insofar as resources allow, but will not recommence full trading and will eventually be wound up.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.5 | Current taxation
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 reporting date in the countries where the Company operates and generates income. Page 2
IAN ALLAN PUBLISHING LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Employees
| The average monthly number of employees, including directors who recevied no remuneration, during the year was 3 (2024 - 4).
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,458 | 9,806
| Amounts owed to group undertakings | 950,000 | 950,000
| Other taxation and social security | 81 | 3
| Accruals and deferred income | 4,711 | 8,600
|  | 959,250 | 968,409
5. | Contingencies
The Company has an available credit facility with Lloyds Bank plc with an omnibus guarantee and set-off arrangement to secure the borrowings of other Companies within the group. The facility was unused during the current and previous year.
6. | Ultimate parent company
The ultimate parent company is IAGP Limited which is registered in England and Wales. The immediate parent company is Ian Allan Group Limited which is registered in England and Wales. Copies of the consolidated financial statements of IAGP Limited can be obtained from Dial House, Govett Avenue, Shepperton, Middlesex, England, TW17 8AG.
Page 3