Company No: 02677164 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025		31.03.2025
		£		£
Fixed assets
Tangible assets	3	0		7,597
		0		7,597
Current assets
Debtors	4	101,301		120,103
Cash at bank and in hand		1,341		202,485
		102,642		322,588
Creditors: amounts falling due within one year	5	( 2,212)		( 85,063)
Net current assets		100,430		237,525
Total assets less current liabilities		100,430		245,122
Net assets		100,430		245,122
Capital and reserves
Called-up share capital	6	100,430		100,430
Profit and loss account		0		144,692
Total shareholder's funds		100,430		245,122

For the financial period 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 member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Gordon & Gotch Publishing Limited (registered number: 02677164) were approved and authorised for issue by the Board of Directors on 14 July 2026. They were signed on its behalf by:

Mr J J Bardsley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Gordon & Gotch Publishing Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Unit 18, 23 Melville Building East, Royal William Yard, Plymouth, PL1 3GW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

In 2025 the directors made the decision that the Company would cease trading and that the residual trading activities be transferred to certain fellow group companies. The transfer was finalised in December 2025. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

Reporting period length

Reporting period length is 9 months.

Turnover

Turnover is recognised at the fair value of the consideration received for sales of software publishing and IT services provided in the normal course of business, and is shown net of value added tax and other sales related taxes.

Turnover is recognised in the period the service is provided.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 01.04.2025 to 31.12.2025		Year ended 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	3		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	41,374		41,374
Disposals	( 41,374)		( 41,374)
At 31 December 2025	0		0
Accumulated depreciation
At 01 April 2025	33,777		33,777
Charge for the financial period	( 1,056)		( 1,056)
Disposals	( 32,721)		( 32,721)
At 31 December 2025	0		0
Net book value
At 31 December 2025	0		0
At 31 March 2025	7,597		7,597

4. Debtors

	31.12.2025		31.03.2025
	£		£
Trade debtors	871		83,524
Corporation tax	0		20,671
Other debtors	100,430		15,908
	101,301		120,103

5. Creditors: amounts falling due within one year

	31.12.2025		31.03.2025
	£		£
Trade creditors	680		154
Amounts owed to associates	1,532		0
Other taxation and social security	0		24,474
Other creditors	0		60,435
	2,212		85,063

6. Called-up share capital

	31.12.2025		31.03.2025
	£		£
Allotted, called-up and fully-paid
100,000 Ordinary shares of £ 1.00 each	100,000		100,000
43,000 Ordinary A shares of £ 0.01 each	430		430
	100,430		100,430

7. Related party transactions

Transactions with the entity's directors

	31.12.2025		31.03.2025
	£		£
Directors loan	0		9,706

The director repaid £9,706 during the year and received no advances.