REGISTERED NUMBER: 03858537 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Round & About Publications Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L F Savage

Mr L J Maitland

Mr C Savage

SECRETARY:

Mr M J Griffiths

REGISTERED OFFICE:

The Innovation Centre

Howbery Business Park

Benson Lane

Wallingford

Oxfordshire

OX10 8BA

REGISTERED NUMBER:

03858537 (England and Wales)

ACCOUNTANTS:

Westell Accountants

3 Bradfield Court

Drayton Mill, Milton Road

Drayton

Abingdon

Oxfordshire

OX14 4EF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

128,362

84,917

128,362

84,917

CURRENT ASSETS

Debtors

6

219,628

243,671

Cash at bank and in hand

232,488

232,922

452,116

476,593

CREDITORS

Amounts falling due within one year

7

365,130

389,787

NET CURRENT ASSETS

86,986

86,806

TOTAL ASSETS LESS CURRENT LIABILITIES

215,348

171,723

CREDITORS

Amounts falling due after more than one year

8

75,234

33,142

NET ASSETS

140,114

138,581

CAPITAL AND RESERVES

Called up share capital

1,007

1,007

Retained earnings

139,107

137,574

SHAREHOLDERS' FUNDS

140,114

138,581

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Mr C Savage - Director

Mrs L F Savage - Director

1.	STATUTORY INFORMATION

Round & About Publications 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over the life of the lease

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 22 (2025 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

80,000

AMORTISATION

At 1 April 2025

and 31 March 2026

80,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Office

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

12,257

4,237

100,690

28,602

145,786

Additions

-

-

69,647

4,312

73,959

Disposals

-

-

-

(4,316

)

(4,316

)

At 31 March 2026

12,257

4,237

170,337

28,598

215,429

DEPRECIATION

At 1 April 2025

12,257

2,165

27,861

18,586

60,869

Charge for year

-

414

27,129

2,203

29,746

Eliminated on disposal

-

-

-

(3,548

)

(3,548

)

At 31 March 2026

12,257

2,579

54,990

17,241

87,067

NET BOOK VALUE

At 31 March 2026

-

1,658

115,347

11,357

128,362

At 31 March 2025

-

2,072

72,829

10,016

84,917

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

172,366

185,939

Other debtors

47,262

57,732

219,628

243,671

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,500

30,000

Hire purchase contracts (see note 9)

13,005

4,468

Trade creditors

201,521

225,246

Taxation and social security

89,169

102,806

Other creditors

53,935

27,267

365,130

389,787

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

7,500

Hire purchase contracts (see note 9)

75,234

25,642

75,234

33,142

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

13,005

4,468

Between one and five years

75,234

25,642

88,239

30,110

Non-cancellable

operating leases

2026

2025

£

£

Within one year

9,000

-

Between one and five years

30,750

-

39,750

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

7,500

37,500

Hire purchase contracts

88,239

30,110

95,739

67,610