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Registered number: 00941113 WORLD MICROFILMS PUBLICATIONS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
WORLD MICROFILMS PUBLICATIONS LIMITED COMPANY INFORMATION
Directors | Mr L. H. Palmer
| Mrs R. L. Albert
| Mr N. Laney
Company secretary | Mrs R. L. Albert
Registered number | 00941113
Registered office | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BN
WORLD MICROFILMS PUBLICATIONS LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 8
WORLD MICROFILMS PUBLICATIONS LIMITED REGISTERED NUMBER: 00941113 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 61,601 |  | 61,681
Current assets |  |  |  |  |
Stocks | 5 | 3,995 |  | 3,995 |
Debtors | 6 | 78,566 |  | 81,694 |
Cash at bank and in hand |  | 74,522 |  | 106,739 |
|  | 157,083 |  | 192,428 |
Creditors: amounts falling due within one year | 7 | (124,440) |  | (114,046) |
Net current assets |  |  | 32,643 |  | 78,382
Net assets |  |  | 94,244 |  | 140,063
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 120 |  | 120
Revaluation reserve |  |  | 26,100 |  | 27,800
Profit and loss account |  |  | 68,024 |  | 112,143
Equity shareholders' funds |  |  | 94,244 |  | 140,063
Page 1
WORLD MICROFILMS PUBLICATIONS LIMITED REGISTERED NUMBER: 00941113 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Directors' Report and Statement of Comprehensive Income in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 August 2026.
Mr L. H. Palmer
Director
The notes on pages 5 to 11 form part of these financial statements.
Page 2
WORLD MICROFILMS PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
World Microfilms Publications Limited (company number: 00941113), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN and its principal place of business at 4/4 Central House, 1 Ballards Lane, London, N3 1LQ, is a private company limited by shares incorporated in England and Wales. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Statement of Cash Flows
The Company has taken advantage of the exemption in Financial Reporting Standard 102, section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
WORLD MICROFILMS PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Office equipment | - | 25% | reducing balance
|  |  |  | Other fixed assets | - | 2% | straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
| 2.5 | Revaluation of tangible fixed assets
The microfilm library is carried at fair value as its deemed cost at the date of transition to FRS 102 less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluation gains and losses are recognised in the Statement of Comprehensive Income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of costs and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
| 2.7 | Interest income
Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.
| 2.8 | Finance costs
Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Page 4
WORLD MICROFILMS PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.11 | Creditors
Short-term creditors are measured at the transaction price.
| 2.12 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is British Pounds Sterling GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.
| 2.13 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.14 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet in the countries where the Company operates and generates income. Page 5
WORLD MICROFILMS PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.15 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Other fixed assets | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 December 2024 | 39,319 | 13,324 | 137,476 | 190,119
| Additions | - | 5,486 | - | 5,486
| At 30 November 2025 | 39,319 | 18,810 | 137,476 | 195,605
| Depreciation |  |  |  |
| At 1 December 2024 | 37,543 | 8,611 | 82,284 | 128,438
| Charge for the year | 266 | 2,550 | 2,750 | 5,566
| At 30 November 2025 | 37,809 | 11,161 | 85,034 | 134,004
| Net book value |  |  |  |
| At 30 November 2025 | 1,510 | 7,649 | 52,442 | 61,601
| At 30 November 2024 | 1,776 | 4,713 | 55,192 | 61,681
Cost or valuation at 30 November 2025 is as follows:
|  |  | Other fixed assets
|  |  | £
|  | At cost | 52,476
|  | At valuation |
|  | At 30 November 1991 | 85,000
|  |  | 137,476
Page 6
WORLD MICROFILMS PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 4.Tangible fixed assets (continued)
| If the other fixed assets had not been included at valuation they would have been included under the historical cost convention as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cost | 52,476 | 52,476
| Accumulated depreciation | (32,540) | (31,490)
| Net book value | 19,936 | 20,986
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods | 3,995 | 3,995
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 4,340 | 16,377
| Other debtors | 45,306 | 45,108
| Prepayments and accrued income | 77 | 77
| Tax recoverable | 28,843 | 20,132
|  | 78,566 | 81,694
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,830 | 11,795
| Other taxation and social security | 494 | 3,614
| Other creditors | 26,284 | 25,361
| Accruals and deferred income | 87,832 | 64,565
| Corporation tax | - | 8,711
|  | 124,440 | 114,046
Page 7
WORLD MICROFILMS PUBLICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Revaluation reserve
|  |  |  |  | Revaluation reserve | Profit and loss account
|  |  |  |  | £ | £
| At 31 December 2024 | 27,800 | 112,143
| Profit for the year | - | (42,379)
| Deficit on revaluation of other fixed assets | (1,700) | -
| At 30 November 2025 | 26,100 | 69,764
9. | Directors' benefits: advances, credit and guarantees
| Included within other creditors are amounts due to directors of £15,427 (2024: £15,178). Included within other debtors are amounts due from directors of £42,133 (2024: £42,133). During the year, consultancy services totalling £6,000 (2025: £Nil) were provided by a director of the Company.
Page 8