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Registered number: 04525203
Liquid Publications Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Merranti Accounting Ltd
10 Scandia Hus Business Park, Felcourt Road
Felcourt
East Grinstead
Surrey
RH19 2LP
Liquid Publications Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Financial Statements | 4—5

Page 1
Liquid Publications Limited
Company Information
For The Year Ended 28 February 2026
Company Information

Director | Mr C Losh
Secretary | Mrs B Losh
Company Number | 04525203
Registered Office | 23 Southdown Road
| Shoreham By Sea
| West Sussex
| BN43 5AL
Accountants | Merranti Accounting Ltd
| 10 Scandia Hus Business Park, Felcourt Road
| Felcourt
| East Grinstead
| Surrey
| RH19 2LP

Page 1
Page 2
Liquid Publications Limited
Accountants' Report
For The Year Ended 28 February 2026
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Liquid Publications Limited for the year ended 28 February 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the director of Liquid Publications Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Liquid Publications Limited and state those matters that we have agreed to state to the director of Liquid Publications Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Liquid Publications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Liquid Publications Limited . You consider that Liquid Publications Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Liquid Publications Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

20 March 2026

Merranti Accounting Ltd
10 Scandia Hus Business Park, Felcourt Road
Felcourt
East Grinstead
Surrey
RH19 2LP
Page 2
Page 3
Liquid Publications Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 04525203

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,671 |  | 3,893
|  |  | 3,671 |  | 3,893
CURRENT ASSETS
Debtors | 5 | 5,023 |  | 3,477 |
Cash at bank and in hand |  | 46,025 |  | 56,358 |
|  | 51,048 |  | 59,835 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,601 ) |  | (3,672 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 47,447 |  | 56,163
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 51,118 |  | 60,056
NET ASSETS |  |  | 51,118 |  | 60,056
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | 51,116 |  | 60,054
SHAREHOLDERS' FUNDS |  |  | 51,118 |  | 60,056

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr C Losh Director
20 March 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Liquid Publications Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Liquid Publications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04525203 . The registered office is 23 Southdown Road, Shoreham By Sea, West Sussex, BN43 5AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not provided
Plant & Machinery | 33% on reducing balance
Computer Equipment | 33% on reducing balance

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors not under contract, during the year was as follows: 1 (2025: 1)
1 1
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 3,221 | 22,607 | 25,828
As at 28 February 2026 | 3,221 | 22,607 | 25,828
Depreciation
As at 1 March 2025 | - | 21,935 | 21,935
Provided during the period | - | 222 | 222
As at 28 February 2026 | - | 22,157 | 22,157

...CONTINUED
Page 4
Page 5
Liquid Publications Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Net Book Value
As at 28 February 2026 | 3,221 | 450 | 3,671
As at 1 March 2025 | 3,221 | 672 | 3,893

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,180 |  | 1,548
Other debtors | 1,843 |  | 1,929
| 5,023 |  | 3,477

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,889 |  | 3,169
Taxation and social security | 712 |  | 503
| 3,601 |  | 3,672

Page 5