1 April 2025 false No description of principal activity Taxfiler 2024.6 15780247business:PrivateLimitedCompanyLtd2025-04-012026-03-31 157802472025-03-31 157802472025-04-012026-03-31 15780247business:AuditExempt-NoAccountantsReport2025-04-012026-03-31 15780247business:FilletedAccounts2025-04-012026-03-31 157802472026-03-31 15780247business:Director12025-04-012026-03-31 15780247business:RegisteredOffice2025-04-012026-03-31 157802472025-03-31 15780247core:WithinOneYear2026-03-31 15780247core:WithinOneYear2025-03-31 15780247core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 15780247core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 15780247core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 15780247core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 15780247core:PreviouslyStatedAmount2026-03-31 15780247core:PreviouslyStatedAmount2025-03-31 15780247business:SmallEntities2025-04-012026-03-31 15780247countries:EnglandWales2025-04-012026-03-31 15780247core:PlantMachinery2025-04-012026-03-31 15780247core:PlantMachinery2025-03-31 15780247core:PlantMachinery2026-03-31 157802472024-06-152025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 15780247 (England and Wales)
Joy Gift Publishing Limited Unaudited accounts for the year ended 31 March 2026
Joy Gift Publishing Limited Unaudited accounts Contents
Page
- 2 -
Joy Gift Publishing Limited Company Information for the year ended 31 March 2026
Director
R Gee
Company Number
15780247 (England and Wales)
Registered Office
Lloyds Bank Chambers High Street Crediton Devon EX17 3AH England
Accountants
H W Martin & Co LLP Lloyds Bank Chambers High Street Crediton Devon EX17 3AH
- 3 -
Joy Gift Publishing Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,311 
23,318 
Current assets
Inventories
86,158 
74,649 
Debtors
134,434 
99,510 
Cash at bank and in hand
4,825 
2,446 
225,417 
176,605 
Creditors: amounts falling due within one year
(236,628)
(190,511)
Net current liabilities
(11,211)
(13,906)
Net assets
11,100 
9,412 
Capital and reserves
Called up share capital
1,000 
- 
Profit and loss account
10,100 
9,412 
Shareholders' funds
11,100 
9,412 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 August 2026 and were signed on its behalf by
R Gee Director Company Registration No. 15780247
- 4 -
Joy Gift Publishing Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Joy Gift Publishing Limited is a private company, limited by shares, registered in England and Wales, registration number 15780247. The registered office is Lloyds Bank Chambers, High Street, Crediton, Devon, EX17 3AH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% - reducing balance basis
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2025
25,909 
Additions
1,472 
At 31 March 2026
27,381 
Depreciation
At 1 April 2025
2,591 
Charge for the year
2,479 
At 31 March 2026
5,070 
Net book value
At 31 March 2026
22,311 
At 31 March 2025
23,318 
- 5 -
Joy Gift Publishing Limited Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
6,884 
13,680 
Trade debtors
98,969 
85,830 
Other debtors
28,581 
- 
134,434 
99,510 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
57,281 
43,600 
Trade creditors
13,500 
- 
Other creditors
17,022 
- 
Loans from directors
93,853 
122,206 
Deferred income
54,972 
24,705 
236,628 
190,511 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -