REGISTERED NUMBER: 04095737 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

NEWSBALE NEWSAGENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mohammed Badat

REGISTERED OFFICE:

16 Langley Lane

Middleton

Manchester

M24 5LH

REGISTERED NUMBER:

04095737 (England and Wales)

ACCOUNTANTS:

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

BANKERS:

The Royal Bank of Scotland plc

488 Blackburn Road

Astley Bridge

Bolton

Lancashire

BL1 8PE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

85,524

85,911

85,524

85,911

CURRENT ASSETS

Debtors

6

7,984

7,984

Cash at bank and in hand

58,140

22,827

66,124

30,811

CREDITORS

Amounts falling due within one year

7

91,548

60,178

NET CURRENT LIABILITIES

(25,424

)

(29,367

)

TOTAL ASSETS LESS CURRENT LIABILITIES

60,100

56,544

PROVISIONS FOR LIABILITIES

394

461

NET ASSETS

59,706

56,083

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

59,606

55,983

SHAREHOLDERS' FUNDS

59,706

56,083

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 14 July 2026 and were signed by:

Mohammed Badat - Director

1.	STATUTORY INFORMATION

Newsbale Newsagents 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.

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

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.

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.

Freehold property

-

not provided

Fixtures and fittings

-

15% on reducing balance

Equipment

-

20% on cost

The director is of the opinion that the freehold property will retain its value and therefore depreciation is not provided. This is a departure from Company Law to provide depreciation on all fixed assets which have a limited useful life. The policy not to depreciate is necessary for the financial statements to give a true and fair view.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

35,000

AMORTISATION

At 1 November 2024

and 31 October 2025

35,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

83,330

49,626

1,312

134,268

DEPRECIATION

At 1 November 2024

-

47,045

1,312

48,357

Charge for year

-

387

-

387

At 31 October 2025

-

47,432

1,312

48,744

NET BOOK VALUE

At 31 October 2025

83,330

2,194

-

85,524

At 31 October 2024

83,330

2,581

-

85,911

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

7,984

7,984

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

1,465

-

Social security and other taxes

1,791

655

VAT

-

2,448

Other creditors

526

28,740

Directors current account

86,150

26,628

Accruals and deferred income

1,616

1,707

91,548

60,178