REGISTERED NUMBER: 02685392 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

KEMPS PUBLISHING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Jennings

L J Markham

A J Markham

REGISTERED OFFICE:

8 The Courtyard

707 Warwick Road

Solihull

B91 3DA

REGISTERED NUMBER:

02685392 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

14,983

33,026

14,983

33,026

CURRENT ASSETS

Stocks

107,284

106,463

Debtors

6

970,177

1,049,719

Cash at bank

112,508

141,404

1,189,969

1,297,586

CREDITORS

Amounts falling due within one year

7

235,764

203,627

NET CURRENT ASSETS

954,205

1,093,959

TOTAL ASSETS LESS CURRENT LIABILITIES

969,188

1,126,985

CREDITORS

Amounts falling due after more than one year

8

-

(5,833

)

PROVISIONS FOR LIABILITIES

-

(5,600

)

NET ASSETS

969,188

1,115,552

CAPITAL AND RESERVES

Called up share capital

175,000

175,000

Share premium

195,000

195,000

Capital redemption reserve

220,000

220,000

Retained earnings

379,188

525,552

969,188

1,115,552

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 9 October 2026 and were signed on its behalf by:

M A Jennings - Director

L J Markham - Director

1.	STATUTORY INFORMATION

Kemps Publishing 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.

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.

Goodwill

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

299,741

Amortisation

At 1 April 2025

and 31 March 2026

299,741

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 April 2025

190,475

84,990

275,465

Additions

-

1,831

1,831

At 31 March 2026

190,475

86,821

277,296

Depreciation

At 1 April 2025

169,988

72,451

242,439

Charge for year

7,335

12,539

19,874

At 31 March 2026

177,323

84,990

262,313

Net book value

At 31 March 2026

13,152

1,831

14,983

At 31 March 2025

20,487

12,539

33,026

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

223,441

278,633

Amounts owed by participating interests

718,049

718,049

Other debtors

28,687

53,037

970,177

1,049,719

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,834

10,000

Trade creditors

62,961

73,629

Taxation and social security

90,012

87,321

Other creditors

76,957

32,677

235,764

203,627

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

5,833