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Company No: 16091358 (England and Wales)

# FIREFINCH PUBLISHING LTD

### Unaudited Financial Statements
For the financial period from 20 November 2024 to 31 December 2025
Pages for filing with the registrar

FIREFINCH PUBLISHING LTD

## Unaudited Financial Statements

For the financial period from 20 November 2024 to 31 December 2025

Contents

FIREFINCH PUBLISHING LTD

## COMPANY INFORMATION

For the financial period from 20 November 2024 to 31 December 2025
FIREFINCH PUBLISHING LTD

## COMPANY INFORMATION (continued)

For the financial period from 20 November 2024 to 31 December 2025

DIRECTORS | C Hamilton (Appointed 20 November 2024)
| M Rakhimova-Smith (Appointed 20 November 2024)
| K Scott (Appointed 20 November 2024)
| M Stead (Appointed 20 November 2024)
| M Sullivan (Appointed 20 November 2024)

REGISTERED OFFICE | C/O Mercer & Hole Llp
| 3 Lombard Street
| London
| EC3V 9AA
| United Kingdom

COMPANY NUMBER | 16091358 (England and Wales)

CHARTERED ACCOUNTANTS | Mercer & Hole LLP
| 72 London Road
| St Albans
| Hertfordshire
| AL1 1NS

FIREFINCH PUBLISHING LTD

## BALANCE SHEET

As at 31 December 2025
FIREFINCH PUBLISHING LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.2025
|  | £
Fixed assets |  |
Intangible assets | 3 | 1,031
Tangible assets | 4 | 655
|  | 1,686
Current assets |  |
Debtors | 5 | 274,828
Cash at bank and in hand |  | 932,109
|  | 1,206,937
Creditors: amounts falling due within one year | 6 | ( 13,907)
Net current assets |  | 1,193,030
Total assets less current liabilities |  | 1,194,716
Creditors: amounts falling due after more than one year | 7 | ( 1,697,000)
Net liabilities |  | ( 502,284)
Capital and reserves |  |
Called-up share capital |  | 100
Profit and loss account |  | ( 502,384 )
Total shareholders' deficit |  | ( 502,284)

For the financial period ending 31 December 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 financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Firefinch Publishing Ltd (registered number: 16091358) were approved and authorised for issue by the Board of Directors on 10 August 2026. They were signed on its behalf by:

C Hamilton Director |  | M Stead Director

FIREFINCH PUBLISHING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 20 November 2024 to 31 December 2025
FIREFINCH PUBLISHING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 20 November 2024 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Firefinch Publishing Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Mercer & Hole Llp, 3 Lombard Street, London, EC3V 9AA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have an agreement with the shareholder whereby funds will be provided to support the business for the foreseeable future as it builds the portfolio of titles to be published and generates income from those titles that will generate profits capable of sustaining the business as a going concern. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

The financial statements are presented for the period 20 November 2024 to 31 December 2025. This is the first period of accounts, prepared from the date of incorporation, thus a long period.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### 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.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| Period from 20.11.2024 to 31.12.2025
| Number
Monthly average number of persons employed by the Company during the period, including directors | 6

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 20 November 2024 | 0 |  | 0
Additions | 1,095 |  | 1,095
At 31 December 2025 | 1,095 |  | 1,095
Accumulated amortisation |  |  |
At 20 November 2024 | 0 |  | 0
Charge for the financial period | 64 |  | 64
At 31 December 2025 | 64 |  | 64
Net book value |  |  |
At 31 December 2025 | 1,031 |  | 1,031

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 20 November 2024 | 0 |  | 0
Additions | 742 |  | 742
At 31 December 2025 | 742 |  | 742
Accumulated depreciation |  |  |
At 20 November 2024 | 0 |  | 0
Charge for the financial period | 87 |  | 87
At 31 December 2025 | 87 |  | 87
Net book value |  |  |
At 31 December 2025 | 655 |  | 655

#### 5. Debtors

| 31.12.2025
| £
Trade debtors | 130
Other debtors | 274,698
| 274,828

#### 6. Creditors: amounts falling due within one year

| 31.12.2025
| £
Trade creditors | 8,612
Other creditors | 5,295
| 13,907

#### 7. Creditors: amounts falling due after more than one year

| 31.12.2025
| £
Other creditors | 1,697,000

#### 8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 31.12.2025
| £
Loan with related party | 1,697,000