REGISTERED NUMBER: 13972058 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Bedford Square Publishers Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J Hodder-Williams

REGISTERED OFFICE:

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

13972058 (England and Wales)

ACCOUNTANTS:

Dragon Argent Limited

63 Bermondsey Street

London

SE1 3XF

FIXED ASSETS

Intangible assets

4

165,000

160,000

Tangible assets

5

3,615

480

168,615

160,480

CURRENT ASSETS

Stocks

225,252

108,616

Debtors

6

812,685

710,929

Cash at bank

19,136

25,903

1,057,073

845,448

CREDITORS

Amounts falling due within one year

7

658,701

464,202

NET CURRENT ASSETS

398,372

381,246

TOTAL ASSETS LESS CURRENT LIABILITIES

566,987

541,726

CREDITORS

Amounts falling due after more than one year

8

375,000

225,000

NET ASSETS

191,987

316,726

CAPITAL AND RESERVES

Called up share capital

142

139

Share premium

904,964

904,964

Retained earnings

(713,119

)

(588,377

)

191,987

316,726

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 2 September 2026 and were signed by:

J Hodder-Williams - Director

1.	STATUTORY INFORMATION

Bedford Square Publishers 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

200,000

Additions

25,000

At 31 December 2025

225,000

AMORTISATION

At 1 January 2025

40,000

Charge for year

20,000

At 31 December 2025

60,000

NET BOOK VALUE

At 31 December 2025

165,000

At 31 December 2024

160,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,965

Additions

4,864

At 31 December 2025

6,829

DEPRECIATION

At 1 January 2025

1,485

Charge for year

1,729

At 31 December 2025

3,214

NET BOOK VALUE

At 31 December 2025

3,615

At 31 December 2024

480

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

365,091

416,020

Other debtors

322,792

245,192

687,883

661,212

31.12.25

31.12.24

£

£

Amounts falling due after more than one year:

Other debtors

124,802

49,717

Aggregate amounts

812,685

710,929

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

316,211

245,009

Taxation and social security

10,257

9,540

Other creditors

332,233

209,653

658,701

464,202

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

375,000

225,000

9.	RELATED PARTY DISCLOSURES

Included in other creditors due within one year and more than one year is an amount of £392,404 (2024: £228,952) owed from the company to a director.