Natterjack Publications Limited 05302046 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is Publishing Digita Accounts Production Advanced 6.30.9574.0 true 05302046 2025-01-01 2025-12-31 05302046 2025-12-31 05302046 bus:OrdinaryShareClass1 2025-12-31 05302046 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05302046 core:FurnitureFittingsToolsEquipment 2025-12-31 05302046 bus:SmallEntities 2025-01-01 2025-12-31 05302046 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05302046 bus:FilletedAccounts 2025-01-01 2025-12-31 05302046 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05302046 bus:RegisteredOffice 2025-01-01 2025-12-31 05302046 bus:CompanySecretary1 2025-01-01 2025-12-31 05302046 bus:Director1 2025-01-01 2025-12-31 05302046 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05302046 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05302046 bus:Agent1 2025-01-01 2025-12-31 05302046 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 05302046 core:PlantMachinery 2025-01-01 2025-12-31 05302046 countries:England 2025-01-01 2025-12-31 05302046 2024-12-31 05302046 core:FurnitureFittingsToolsEquipment 2024-12-31 05302046 2024-01-01 2024-12-31 05302046 2024-12-31 05302046 bus:OrdinaryShareClass1 2024-12-31 05302046 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05302046 core:FurnitureFittingsToolsEquipment 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05302046

Natterjack Publications Limited
Annual Report and Unaudited Financial Statements Year Ended 31 December 2025

Chartered Accountants

Natterjack Publications Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Natterjack Publications Limited

Company Information

Director | Mrs Sophia Gallia

Company secretary | Mr Henry Edward Gallia

Registered office | Nether Cerne Manor DORCHESTER Dorset DT2 7AJ

Accountants | Edwards & Keeping Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Natterjack Publications Limitedfor the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Natterjack Publications Limited for the year ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Natterjack Publications Limited, as a body, in accordance with the terms of our engagement letter dated 7 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Natterjack Publications Limited and state those matters that we have agreed to state to the Board of Directors of Natterjack Publications Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Natterjack Publications Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Natterjack Publications Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Natterjack Publications Limited. You consider that Natterjack 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 accounts of Natterjack 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 accounts.

Edwards & Keeping
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

10 April 2026

Natterjack Publications Limited

(Registration number: 05302046)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 621 | 829
Current assets |  |  |
Cash at bank and in hand |  | 52,647 | 37,575
Creditors: Amounts falling due within one year | 5 | (7,468) | (5,151)
Net current assets |  | 45,179 | 32,424
Net assets |  | 45,800 | 33,253
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 45,799 | 33,252
Shareholders' funds |  | 45,800 | 33,253

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 April 2026

Mrs Sophia Gallia Director |  |

Natterjack Publications Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
Nether Cerne Manor
DORCHESTER
Dorset
DT2 7AJ

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 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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 sales/value added tax, returns, rebates and discounts.
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.

Tax

The tax expense for the period comprises current 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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
Office equipment | 20% reducing balance
Computer equipment | 25% reducing balance

Natterjack Publications Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 the director) during the year, was 1 (2024 - 1).

Natterjack Publications Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost
At 1 January 2025 | 7,969 | 7,969
At 31 December 2025 | 7,969 | 7,969
Depreciation
At 1 January 2025 | 7,140 | 7,140
Charge for the year | 208 | 208
At 31 December 2025 | 7,348 | 7,348
Carrying amount
At 31 December 2025 | 621 | 621
At 31 December 2024 | 829 | 829

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 1,337 | 2,181
Taxation and social security | 5,337 | 2,177
Accruals and deferred income | 480 | 480
Other creditors | 314 | 313
| 7,468 | 5,151

6 | Dividends

| 2025 | 2024
| £ | £
Interim dividend of £10,000.00 (2024 - £15,000.00) per ordinary share | 10,000 | 15,000

Natterjack Publications Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

7 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 9,600 | 9,600
Contributions paid to money purchase schemes | - | 7,000
| 9,600 | 16,600

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1