Registration number: 00174001

The Cricketer Publishing Limited

(Registration number: 00174001)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	42,270
Tangible assets	5	2,873	6,485
		2,873	48,755
Current assets
Stocks	6	2,244	1,885
Debtors	7	201,982	346,754
Cash at bank and in hand		85,793	196,920
		290,019	545,559
Creditors: Amounts falling due within one year	8	(619,984)	(657,314)
Net current liabilities		(329,965)	(111,755)
Total assets less current liabilities		(327,092)	(63,000)
Provisions for liabilities		(306)	(1,062)
Net liabilities		(327,398)	(64,062)
Capital and reserves
Called up share capital		160,001	160,001
Retained earnings		(487,399)	(224,063)
Shareholders' deficit		(327,398)	(64,062)

For the financial year 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

......................................... R C N Davidson Chairman

The Cricketer Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
49 Heworth Village
YORK
YO31 1AE

These financial statements were authorised for issue by the Board on 8 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

After making enquiries, including where relevant for those with a role as a Director of the Company's parent Test Match Extra.com Limited, the Directors have formed a judgement at the time of approving the financial statements that the Company will have access to adequate resources to continue in existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The Cricketer Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	4 year straight line
Fixtures and fittings	4 year straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

The Cricketer Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

The Cricketer Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 26).

The Cricketer Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Other intangible assets  £	Total £
Cost or valuation
At 1 January 2025	53,777	10,005	63,782
Disposals	(53,777)	(10,005)	(63,782)
At 31 December 2025	-	-	-
Amortisation
At 1 January 2025	21,512	-	21,512
Amortisation eliminated on disposals	(21,512)	-	(21,512)
At 31 December 2025	-	-	-
Carrying amount
At 31 December 2025	-	-	-
At 31 December 2024	32,265	10,005	42,270

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	41,900	41,900
Additions	1,022	1,022
Disposals	(4,372)	(4,372)
At 31 December 2025	38,550	38,550
Depreciation
At 1 January 2025	35,416	35,416
Charge for the year	3,540	3,540
Eliminated on disposal	(3,279)	(3,279)
At 31 December 2025	35,677	35,677
Carrying amount
At 31 December 2025	2,873	2,873
At 31 December 2024	6,485	6,485

The Cricketer Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Stocks

	2025 £	2024 £
Other inventories	2,244	1,885

7

Debtors

Current	2025 £	2024 £
Trade debtors	68,238	114,593
Prepayments	28,330	64,824
Other debtors	105,414	167,337
	201,982	346,754

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	-	4,023
Trade creditors		66,593	88,052
Amounts owed to group undertakings and undertakings in which the company has a participating interest	10	122,403	39,375
Taxation and social security		22,906	35,886
Accruals and deferred income		404,866	483,918
Other creditors		3,216	6,060
		619,984	657,314

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	-	4,023

The Cricketer Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

10	Related party transactions

Loans from related parties

2025	Parent £	Total £
At start of period	39,375	39,375
Advanced	157,028	157,028
Repaid	(74,000)	(74,000)
At end of period	122,403	122,403

2024	Parent £	Total £
At start of period	(47,344)	(47,344)
Advanced	86,719	86,719
At end of period	39,375	39,375

Terms of loans from related parties

The loan is interest free and repayable on demand.
 

Loans to related parties

2025	Other related parties £	Total £
Advanced	451,950	451,950
Repaid	(81,135)	(81,135)
Impairment	(370,815)	(370,815)
At end of period	-	-

Terms of loans to related parties

The loan is interest free.
 Following a review of recoverability, the directors determined that the full balance was impaired and has been recognised as an impairment loss in the profit and loss account during the year.

11	Parent and ultimate parent undertaking

The company is controlled by Test Match Extra.com Limited, incorporated in England and Wales.

  These financial statements are available upon request from 49 Heworth Village, YORK, YO31 1AE.