REGISTERED NUMBER: 02593675 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Pavillon (Publishing) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J B Simpson

J L Simpson

SECRETARY:

J L Simpson

REGISTERED OFFICE:

Unit 4, Spelmondon Farm

Spelmonden Road

Goudhurst

Cranbrook

Kent

TN17 1HE

REGISTERED NUMBER:

02593675 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Tangible assets

4

1,158

1,543

CURRENT ASSETS

Debtors

5

17,761

20,946

Cash at bank

8,621

18,868

26,382

39,814

CREDITORS

Amounts falling due within one year

6

3,683

4,316

NET CURRENT ASSETS

22,699

35,498

TOTAL ASSETS LESS CURRENT LIABILITIES

23,857

37,041

CAPITAL AND RESERVES

Called up share capital

7

37,002

37,002

Retained earnings

8

(13,145

)

39

SHAREHOLDERS' FUNDS

23,857

37,041

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

J B Simpson - Director

1.	STATUTORY INFORMATION

Pavillon (Publishing) Limited 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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Functional currency

The company's functional currency is £ sterling.

Financial instruments

Basic financial instruments comprising debtors, bank and cash balances are recorded at fair value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

35,607

368

35,975

DEPRECIATION

At 1 October 2024

34,129

303

34,432

Charge for year

369

16

385

At 30 September 2025

34,498

319

34,817

NET BOOK VALUE

At 30 September 2025

1,109

49

1,158

At 30 September 2024

1,478

65

1,543

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,000

Owed from related party

17,761

17,761

Directors' current accounts

-

185

17,761

20,946

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

1,461

Social security and other taxes

1,828

1,314

Directors' current accounts

84

-

Accrued expenses

1,771

1,541

3,683

4,316

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

7,002

Ordinary A

1

7,002

7,002

150

Ordinary B

200

30,000

30,000

37,002

37,002

8.

RESERVES

Retained

earnings

£

At 1 October 2024

39

Deficit for the year

(10,984

)

Dividends

(2,200

)

At 30 September 2025

(13,145

)