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# HISTORY TODAY LIMITED

## Company Registration Number:
01556332 (England and Wales)

## Unaudited abridged accounts for the year ended 30 June 2025

## Period of accounts

## Start date: 01 July 2024

## End date: 30 June 2025

# HISTORY TODAY LIMITED

## Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet |
Notes |

# HISTORY TODAY LIMITED

## Balance sheet

As at 30 June 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 11,582 | 17,003
Total fixed assets: |  | 11,582 | 17,003
Current assets
Debtors: | 4 | 122,775 | 116,365
Cash at bank and in hand: |  | 863,059 | 683,046
Total current assets: |  | 985,834 | 799,411
Creditors: amounts falling due within one year: | 5 | (686,328) | (645,561)
Net current assets (liabilities): |  | 299,506 | 153,850
Total assets less current liabilities: |  | 311,088 | 170,853
Total net assets (liabilities): |  | 311,088 | 170,853
Capital and reserves
Called up share capital: |  | 3,435 | 3,435
Other reserves: |  | 5,794 | 5,794
Profit and loss account: |  | 301,859 | 161,624
Shareholders funds: |  | 311,088 | 170,853

The notes form part of these financial statements

# HISTORY TODAY LIMITED

## Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 19 March 2026
and signed on behalf of the board by:

Name: Adrian Hughes
Status: Director

The notes form part of these financial statements

# HISTORY TODAY LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is recognised to the extent that is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes from magazine sales, advertising, copyright and royalites.

## Tangible fixed assets and depreciation policy

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment loss. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it be capable of operating in the manner intended by management. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, using the straight line method: Computer equipment - 33% on cost Website development costs - 33% on cost Leasehold refurbishment over the life of the lease Fixtures, fittings, tools and equipment - 15% on cost The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date.

## Other accounting policies

Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Financial instruments The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Provisions Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. Foreign currency translation Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. Operating leases Rentals paid under operating leases are charged to profit or loss on a straight line basis over the lease term. 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 legal entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

# HISTORY TODAY LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 8 | 8

# HISTORY TODAY LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 July 2024 | 211,106
Additions | 9,653
At 30 June 2025 | 220,759
Depreciation |
At 01 July 2024 | 194,103
Charge for year | 15,074
At 30 June 2025 | 209,177
Net book value |
At 30 June 2025 | 11,582
At 30 June 2024 | 17,003

# HISTORY TODAY LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Debtors due after more than one year: | 0 | 0

# HISTORY TODAY LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 5. Creditors: amounts falling due within one year note

Creditors: amounts falling due within one year 2025 2024 £ £ Trade creditors 56,721 62,475 Accruals & deferred income 38,591 47,082 Subscriptions received in advance 562,687 514,685 Taxation and social security costs 23,018 8,486 Deferred tax liability - 7,403 Other creditors 5,311 5,430 Total 686,328 645,561

# HISTORY TODAY LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 6. Financial commitments

Commitments under operating leases At 30 June 2025, the company had future minimum lease payments under non-cancellable operating leases as follows: 2025 2024 £ £ In less than 1 year 55,614 5,727 In 2 to 5 years 194,649 -