Company No: 03101199 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	3	5,937		9,445
Cash at bank and in hand	4	6,477		10,104
		12,414		19,549
Creditors: amounts falling due within one year	5	( 256,541)		( 205,693)
Net current liabilities		(244,127)		(186,144)
Total assets less current liabilities		(244,127)		(186,144)
Net liabilities		( 244,127)		( 186,144)
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		( 244,129 )		( 186,146 )
Total shareholder's deficit		( 244,127)		( 186,144)

For the financial year ending 30 June 2026 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 year 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 ReadHowYouWant.com Limited (registered number: 03101199) were approved and authorised for issue by the Board of Directors on 30 September 2026. They were signed on its behalf by:

Mr M C M Hume Director

1. Accounting policies

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

General information and basis of accounting

The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
Marbles
7 High Street
Newick
East Sussex
BN8 4LG

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
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

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. This depends on the continued financial support of the other group companies.

Foreign currency

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.

Turnover

The company sells their goods via a third party distribution platform, acting as principal. The revenue recognised is net of the principal's costs.

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.

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Cash and bank balances.

All financial instruments are classified as basic.

**Recognition and measurement**

The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when
the company’s obligations are discharged, expire or are cancelled.

Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Debtors

	2026		2025
	£		£
Trade debtors	5,937		9,445

4. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	6,477		10,104

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	3,809		5,140
Amounts owed to Group undertakings	250,542		198,453
Other creditors	2,190		2,100
	256,541		205,693

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

7. Ultimate controlling party

ReadHowyYouWant.com Limited is a wholly-owned subsidiary of Accessible Publishing Systems Pty Ltd, a company incorporated and registered in Australia.