COMPANY REGISTRATION NUMBER:
07177258
|
Make My Day Publishing Limited |
|
|
Filleted Unaudited Financial Statements |
|
|
Make My Day Publishing Limited |
|
Year ended 31 October 2025
|
Statement of financial position |
1 |
|
|
|
Notes to the financial statements |
3 |
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|
|
Make My Day Publishing Limited |
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|
Statement of Financial Position |
|
31 October 2025
Fixed assets
|
Tangible assets |
5 |
|
1,688 |
– |
|
|
|
|
|
Current assets
|
Debtors |
6 |
2,412 |
|
19,514 |
|
Cash at bank and in hand |
89,217 |
|
63,119 |
|
-------- |
|
-------- |
|
91,629 |
|
82,633 |
|
|
|
|
|
|
Creditors: amounts falling due within one year |
7 |
13,802 |
|
52,745 |
|
-------- |
|
-------- |
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Net current assets |
|
77,827 |
29,888 |
|
|
-------- |
-------- |
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Total assets less current liabilities |
|
79,515 |
29,888 |
|
|
|
|
|
|
Creditors: amounts falling due after more than one year |
8 |
|
3,375 |
4,361 |
|
|
-------- |
-------- |
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Net assets |
|
76,140 |
25,527 |
|
|
-------- |
-------- |
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|
|
|
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Capital and reserves
|
Called up share capital |
|
100 |
100 |
|
Profit and loss account |
|
76,040 |
25,427 |
|
|
-------- |
-------- |
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Shareholders funds |
|
76,140 |
25,527 |
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|
-------- |
-------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
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Make My Day Publishing Limited |
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Statement of Financial Position (continued) |
|
31 October 2025
These financial statements were approved by the
board of directors
and authorised for issue on
14 June 2026
, and are signed on behalf of the board by:
Company registration number:
07177258
|
Make My Day Publishing Limited |
|
|
Notes to the Financial Statements |
|
Year ended 31 October 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 82 Unit A, 82 James Carter Road, Mildenhall, Bury St. Edmunds, IP28 7DE, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectation of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
2
(2024:
2
).
5.
Tangible assets
|
Equipment |
Total |
|
£ |
£ |
|
Cost |
|
|
|
At 1 November 2024 |
– |
– |
|
Additions |
1,717 |
1,717 |
|
------- |
------- |
|
At 31 October 2025 |
1,717 |
1,717 |
|
------- |
------- |
|
Depreciation |
|
|
|
At 1 November 2024 |
– |
– |
|
Charge for the year |
29 |
29 |
|
------- |
------- |
|
At 31 October 2025 |
29 |
29 |
|
------- |
------- |
|
Carrying amount |
|
|
|
At 31 October 2025 |
1,688 |
1,688 |
|
------- |
------- |
|
At 31 October 2024 |
– |
– |
|
------- |
------- |
|
|
|
6.
Debtors
|
2025 |
2024 |
|
£ |
£ |
|
Other debtors |
2,412 |
19,514 |
|
------- |
-------- |
|
|
|
7.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
|
Bank loans and overdrafts |
986 |
887 |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
7,229 |
44,230 |
|
Corporation tax |
5,587 |
7,628 |
|
-------- |
-------- |
|
13,802 |
52,745 |
|
-------- |
-------- |
|
|
|
8.
Creditors:
amounts falling due after more than one year
|
2025 |
2024 |
|
£ |
£ |
|
Bank loans and overdrafts |
3,375 |
4,361 |
|
------- |
------- |
|
|
|
9.
Directors' advances, credits and guarantees
At the year end, the Directors owed £nil (2024: £10,513) to the company. During the year advances of £nil and repayments of £10,513 were made by the Directors.
10.
Related party transactions
At the year end, the company owed £7,229 (2024: £44,230) to companies associated by common control.