REGISTERED NUMBER: 07705855 (England and Wales)

DISEGNO PUBLICATIONS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 AUGUST 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E J Agerman Ross

Mr M D Agerman Ross

SECRETARY:

Mrs E J Agerman Ross

REGISTERED OFFICE:

50 Wenham House

Ascalon Street

LONDON

SW8 4DZ

REGISTERED NUMBER:

07705855 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Building 1063

Cornforth Drive

Kent Science Park

Sittingbourne

Kent

ME9 8PX

FIXED ASSETS

Tangible assets

5

1,323

1

CURRENT ASSETS

Debtors

6

77,690

68,290

Cash at bank

4,875

21,931

82,565

90,221

CREDITORS

Amounts falling due within one year

7

101,496

93,303

NET CURRENT LIABILITIES

(18,931

)

(3,082

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(17,608

)

(3,081

)

CREDITORS

Amounts falling due after more than one year

8

(23,379

)

(29,251

)

PROVISIONS FOR LIABILITIES

(251

)

-

NET LIABILITIES

(41,238

)

(32,332

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(41,239

)

(32,333

)

SHAREHOLDERS' FUNDS

(41,238

)

(32,332

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 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 28 May 2026 and were signed on its behalf by:

Mrs E J Agerman Ross - Director

1.	STATUTORY INFORMATION

Disegno Publications 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.

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 the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

33% on cost

Government grants

Government grants are recognised in the period they relate to once the conditions of the grant are met and it is probable the grant will be received and measured reliably. Government grants are shown within other operating income.

Financial instruments

The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

a) Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

b) Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand.

c) Impairment of financial assets

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

d) Trade and other creditors

Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The company's accounts show negative reserves due to the loss in this financial year. The directors have assessed the industry and external factors of the company along with known future contracts and the directors believe that the company will be able to continue in business and meet its liabilities as they fall due for a period of at least twelve months from the date of approval of the financial statements.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 31 August 2024

174

Additions

1,832

At 30 August 2025

2,006

DEPRECIATION

At 31 August 2024

173

Charge for year

510

At 30 August 2025

683

NET BOOK VALUE

At 30 August 2025

1,323

At 30 August 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.8.25

30.8.24

£

£

Trade debtors

20,415

10,000

Amounts owed by group undertakings

54,130

51,823

Other debtors

-

1,904

Accrued Income

-

3,183

Prepayments

3,145

1,380

77,690

68,290

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.8.25

30.8.24

£

£

Bank loans and overdrafts

5,872

5,727

Trade creditors

25,887

38,320

VAT

37,565

22,064

Other creditors

9,653

11,306

Other taxes and PAYE

5,890

11,783

Directors' Current Accounts

1,201

1,205

Accruals and deferred income

15,428

2,898

101,496

93,303

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.8.25

30.8.24

£

£

Bank loans - 1-2 years

6,020

5,872

Bank loans - 2-5 years

17,359

18,521

Bank loans more 5 yr by instal

-

4,858

23,379

29,251

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,858

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.8.25

30.8.24

value:

£

£

1

Ordinary

£1

1

1

10.	ULTIMATE PARENT COMPANY

Tack Press Limited is regarded by the directors as being the company's ultimate parent company.