WORTH PUBLISHING LTD.


Directors	WOOD, A J
	WOOD, M L


Company Secretary	WOOD, M L


Registered Address	Suite A James Carter Road
	Mildenhall
	Bury St. Edmunds
	IP28 7DE


Registered Number	01234904 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,547		2,366
Tangible assets	4		204		340
Investments	5		4,950		4,950
			6,701		7,656
Current assets
Stocks	6	20,501		21,801
Debtors		9,648		16,400
Cash at bank and on hand		62,799		64,297
		92,948		102,498
Creditors amounts falling due within one year	7	(4,198)		(5,040)
Net current assets (liabilities)			88,750		97,458
Total assets less current liabilities			95,451		105,114
Net assets			95,451		105,114
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			94,451		104,114
Shareholders' funds			95,451		105,114

The company was entitled to exemption from audit for this reporting period 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.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 April 2026, and are signed on its behalf by:

WOOD, M L
Director
Registered Company No. 01234904

WORTH PUBLISHING LTD.

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	3,275	3,275
At 31 December 25	3,275	3,275
Amortisation and impairment
At 01 January 25	909	909
Charge for year	819	819
At 31 December 25	1,728	1,728
Net book value
At 31 December 25	1,547	1,547
At 31 December 24	2,366	2,366

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 January 25	1,682	1,682
At 31 December 25	1,682	1,682
Depreciation and impairment
At 01 January 25	1,342	1,342
Charge for year	136	136
At 31 December 25	1,478	1,478
Net book value
At 31 December 25	204	204
At 31 December 24	340	340

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 25	4,950	4,950
At 31 December 25	4,950	4,950
Net book value
At 31 December 25	4,950	4,950
At 31 December 24	4,950	4,950

	Notes
	¹Investments in group undertakings and participating interests

6.	Stocks

	2025	2024
	£	£
Finished goods	20,501	21,801
Total	20,501	21,801

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	48	48
Taxation and social security	707	50
Accrued liabilities and deferred income	3,443	4,942
Total	4,198	5,040


	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.