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Registered Number: 15775472
England and Wales
SOUTH NODE PUBLISHING LTD
Unaudited Financial Statements
Period of accounts Start date: 12 June 2024 End date: 30 June 2025

South Node Publishing Ltd Contents Page For the Period 12 June 2024 to 30 June 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

South Node Publishing Ltd Company Information For the Period 12 June 2024 to 30 June 2025
Director | Sharika Chauhan
Registered Number | 15775472
Registered Office | 128 CITY ROAD EC1V 2NX
Accountants | WallsMan Creative Limited Unit 14, Princeton Mews 167 London Road Kingston upon Thames KT2 6PT
1

South Node Publishing Ltd Director's Report For the Period 12 June 2024 to 30 June 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 30 June 2025 Principal activities The companys principal activity during the year was the sale of books Director The director who served the company throughout the period was as follows:
Sharika Chauhan
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- Sharika Chauhan Director
Date approved: 01 April 2026 2

South Node Publishing Ltd Accountants' Report For the Period 12 June 2024 to 30 June 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of South Node Publishing Ltd for the year ended 30 June 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of South Node Publishing Ltd for the year ended 30 June 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of South Node Publishing Ltd , as a body, in accordance with the terms of our engagement letter dated 15 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of South Node Publishing Ltd and state those matters that we have agreed to state to the Board of Directors of South Node Publishing Ltd , 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 South Node Publishing Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that South Node Publishing Ltd 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 South Node Publishing Ltd . You consider that South Node Publishing Ltd 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 South Node Publishing Ltd . 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 30 June 2025 .................................................... WallsMan Creative Limited Unit 14, Princeton Mews 167 London Road Kingston upon Thames KT2 6PT 01 April 2026 3

South Node Publishing Ltd Income Statement For the Period 12 June 2024 to 30 June 2025
| Notes | 2025 £
--- | --- | ---
Turnover |  | 1,698
Cost of sales |  | (1,715)
Gross profit/loss |  | (17)
Administrative expenses |  | (32,717)
Operating loss |  | (32,734)
Profit/(Loss) on ordinary activities before taxation |  | (32,734)
Tax on profit on ordinary activities |  | (123)
Profit/(Loss) for the financial period |  | (32,857)
4

South Node Publishing Ltd Statement of Financial Position As at 30 June 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 646
|  | 646
Current assets |  |
Debtors | 4 | 15,528
Creditors: amount falling due within one year | 5 | (48,906)
Net current assets |  | (33,378)
Total assets less current liabilities |  | (32,732)
Provisions for liabilities | 6 | (123)
Net assets |  | (32,855)
Capital and reserves |  |
Called up share capital |  | 2
Profit and loss account |  | (32,857)
Shareholders' funds |  | (32,855)
For the period ended 30 June 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 period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 01 April 2026 and were signed by:
------------------------------- Sharika Chauhan Director
5

South Node Publishing Ltd Statement of Changes in Equity For the Period 12 June 2024 to 30 June 2025
|  | Equity share capital |  | Revaluation reserve |  | Capital redemption reserve |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |
At 12 June 2024 |  |  |  |  |  |  |  |  |  | -
Profit for the period |  |  |  |  |  |  |  | (32,857) |  | (32,857)
Total comprehensive income for the period |  | - |  | - |  | - |  | (32,857) |  | (32,857)
Shares issued |  | 2 |  |  |  |  |  |  |  | 2
Total investments by and distributions to owners |  | 2 |  | - |  | - |  | - |  | 2
At 30 June 2025 |  | 2 |  |  |  |  |  | (32,857) |  | (32,855)
6

South Node Publishing Ltd Notes to the Financial Statements For the Period 12 June 2024 to 30 June 2025
General Information South Node Publishing Ltd is a private company, limited by shares, registered in England and Wales, registration number 15775472, registration address 128 CITY ROAD, EC1V 2NX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the period was 1.
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 12 June 2024 | - |  | - |  | -
Additions | 170 |  | 692 |  | 862
Disposals | - |  | - |  | -
At 30 June 2025 | 170 |  | 692 |  | 862
Depreciation
At 12 June 2024 | - |  | - |  | -
Charge for period | 43 |  | 173 |  | 216
On disposals | - |  | - |  | -
At 30 June 2025 | 43 |  | 173 |  | 216
Net book values
Closing balance as at 30 June 2025 | 127 |  | 519 |  | 646
Opening balance as at 12 June 2024 | - |  | - |  | -
4. | Debtors: amounts falling due within one year
| 2025 £
--- | ---
Prepayments & Accrued Income | 633
| 633
4. | Debtors: amounts falling due after one year
| 2025 £
--- | ---
Deferred Expenses | 14,895
| 14,895
5. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Accrued Expenses | 2,094
Directors' Current Accounts | 46,812
| 48,906
6. | Provisions for liabilities
| 2025 £
--- | ---
Deferred Tax | 123
| 123
7