Capital Transport Publishing Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08126476 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Capital Transport Publishing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

JP Whiting

REGISTERED OFFICE:

117 Old Roar Road,

St Leonards On Sea

East Sussex

TN37 7HD

REGISTERED NUMBER:

08126476 (England and Wales)

ACCOUNTANTS:

Guymer King Limited

4 Stone Street Court

Stone Street

Hadleigh

Suffolk

IP7 6HY

FIXED ASSETS

Intangible assets

4

112,000

Tangible assets

5

28,440

140,440

CURRENT ASSETS

Stocks

28,000

32,000

Debtors

6

14,116

11,830

Cash at bank

6,638

9,497

48,754

53,327

CREDITORS

Amounts falling due within one year

7

9,134

10,554

NET CURRENT ASSETS

39,620

42,773

TOTAL ASSETS LESS CURRENT
LIABILITIES

180,060

183,213

CREDITORS

Amounts falling due after more than
one year

8

-

4,000

NET ASSETS

180,060

179,213

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

180,059

179,212

180,060

179,213

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 23 April 2026 and were signed by:

JP Whiting - Director

1.	STATUTORY INFORMATION

Capital Transport Publishing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

112,000

NET BOOK VALUE

At 31 July 2025

112,000

At 31 July 2024

112,000

5.	TANGIBLE FIXED ASSETS

Plant and

machiner

etc

£

COST

At 1 August 2024

38,716

Additions

458

At 31 July 2025

39,174

DEPRECIATION

At 1 August 2024

10,276

Charge for year

458

At 31 July 2025

10,734

NET BOOK VALUE

At 31 July 2025

28,440

At 31 July 2024

28,440

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

10,618

8,302

Other debtors

3,498

3,528

14,116

11,830

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Bank loans and overdrafts

2,000

-

Trade creditors

1,385

2,486

Taxation and social security

1,306

6,818

Other creditors

4,443

1,250

9,134

10,554

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.7.25

31.7.24

£

Other creditors

-

4,000