REGISTERED NUMBER: 03875007 (England and Wales)

KICK-START PUBLISHING LIMITED

Unaudited Financial Statements

For The Year Ended 31 March 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Heath

J J M Miller

REGISTERED OFFICE:

Unit 5

The Oast

Great Danegate

Eridge

Kent

TN3 9HU

REGISTERED NUMBER:

03875007 (England and Wales)

ACCOUNTANTS:

Hilden Park Accountants Limited

Hilden Park House

79 Tonbridge Road

Hildenborough

Tonbridge

Kent

TN11 9BH

FIXED ASSETS

Intangible assets

4

410,346

-

Tangible assets

5

1,906

2,292

Investments

6

-

563,522

412,252

565,814

CURRENT ASSETS

Debtors

194,640

195,894

Cash at bank

65,095

113,512

259,735

309,406

CREDITORS

Amounts falling due within one year

592,245

797,696

NET CURRENT LIABILITIES

(332,510

)

(488,290

)

TOTAL ASSETS LESS CURRENT LIABILITIES

79,742

77,524

PROVISIONS FOR LIABILITIES

477

435

NET ASSETS

79,265

77,089

CAPITAL AND RESERVES

Called up share capital

38

38

Capital redemption reserve

37

37

Other reserves

(250,000

)

(250,000

)

Retained earnings

329,190

327,014

79,265

77,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 27 July 2026 and were signed on its behalf by:

J J M Miller - Director

1.	STATUTORY INFORMATION

Kick-Start 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.

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 value of the consideration received or receivable and net of discounts, from the rendering of publishing services. Turnover is recognised according to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the duration of the contract with the period in the year that the service was provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2026, is being amortised evenly at 6.5% per annum.

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.

Fixtures & fittings

-

25% on cost

Office equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

447,650

At 31 March 2026

447,650

AMORTISATION

Amortisation for year

37,304

At 31 March 2026

37,304

NET BOOK VALUE

At 31 March 2026

410,346

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

17,602

Additions

1,247

Disposals

(8,824

)

At 31 March 2026

10,025

DEPRECIATION

At 1 April 2025

15,310

Charge for year

1,633

Eliminated on disposal

(8,824

)

At 31 March 2026

8,119

NET BOOK VALUE

At 31 March 2026

1,906

At 31 March 2025

2,292

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2025

563,522

Disposals

(447,650

)

Impairments

(115,872

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

563,522