Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-312025-12-312025-01-01truefalse13No description of principal activityfalse10The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08299174 2025-01-01 2025-12-31 08299174 2024-01-01 2024-12-31 08299174 2025-12-31 08299174 2024-12-31 08299174 2024-01-01 08299174 c:Director1 2025-01-01 2025-12-31 08299174 d:ShareCapital 2025-01-01 2025-12-31 08299174 d:ShareCapital 2025-12-31 08299174 d:ShareCapital 2024-01-01 2024-12-31 08299174 d:ShareCapital 2024-12-31 08299174 d:ShareCapital 2024-01-01 08299174 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 08299174 d:RetainedEarningsAccumulatedLosses 2025-12-31 08299174 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 08299174 d:RetainedEarningsAccumulatedLosses 2024-12-31 08299174 d:RetainedEarningsAccumulatedLosses 2024-01-01 08299174 c:Micro-entities 2025-01-01 2025-12-31 08299174 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08299174 c:FullAccounts 2025-01-01 2025-12-31 08299174 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08299174 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 08299174










THE LITERARY & PHILOSOPHICAL TRADING COMPANY LTD.








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

 
THE LITERARY & PHILOSOPHICAL TRADING COMPANY LTD.
REGISTERED NUMBER: 08299174

BALANCE SHEET
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors
  
1
1

  
1
1

Total assets less current liabilities
  
 
 
1
 
 
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


Page 1

 
THE LITERARY & PHILOSOPHICAL TRADING COMPANY LTD.
REGISTERED NUMBER: 08299174
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025

Notes


General information

The Literary & Philosophical Trading Company Ltd. is a private company limited by shares and incorporated in England and Wales. The registered office is 23 Westgate Road, Newcastle upon Tyne, NE1 1SE and the company number is 08299174.


Average number of employees

The average monthly number of employees, including directors, during the year was 13 (2024 - 10).

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 September 2026.




Professor Eugene Milne
Director

Page 2

 
THE LITERARY & PHILOSOPHICAL TRADING COMPANY LTD.
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2025
1
-
1


Comprehensive income for the year

Profit for the year

-
3,403
3,403


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
3,403
3,403


Contributions by and distributions to owners

Gift Aid to Parent Charity
-
(3,403)
(3,403)


Total transactions with owners
-
(3,403)
(3,403)


At 31 December 2025
1
-
1


The notes on page 5 form part of these financial statements.

Page 3

 
THE LITERARY & PHILOSOPHICAL TRADING COMPANY LTD.
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2024
1
-
1


Comprehensive income for the year

Profit for the year

-
4,002
4,002


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
4,002
4,002


Contributions by and distributions to owners

Gift Aid to Parent Charity
-
(4,002)
(4,002)


Total transactions with owners
-
(4,002)
(4,002)


At 31 December 2024
1
-
1


The notes on page 5 form part of these financial statements.

Page 4

 
THE LITERARY & PHILOSOPHICAL TRADING COMPANY LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies

 
1.1

Going concern

The Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company has net current assets and no need for finance. Based on this the directors continue to adopt the going concern basis of accounting in preparing the financial statements. 

  
1.2

Gift Aid

The company and parent charity have adopted Update Bulletin two of  Charity SORP (FRS102). As a result the Gift Aid payable by the trading company to the charity is shown when paid (as no deed of covenant is in place) as a movement through reserves in the Statement of Changes in Equity.


2.


Related party transactions

In the year a donation of £3,403 (2024 - £4,002) was paid to The Literary & Philosophical Society, a charitable company which owns 100% of the share capital of the Company.

As at the year end there is a balance due from The Literary & Philosophical Society of £1 (2024 - £1).

 
Page 5