REGISTERED NUMBER: 01533907 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 31 MARCH 2026

FOR

SCRIP PUBLISHING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Hetherington

REGISTERED OFFICE:

54 Sun Street

Waltham Abbey

Essex

EN9 1EJ

REGISTERED NUMBER:

01533907 (England and Wales)

ACCOUNTANTS:

KNIGHT WHEELER LIMITED

Chartered Accountants

54 Sun Street

Waltham Abbey

Essex

EN9 1EJ

FIXED ASSETS

Tangible assets

4

-

300

CURRENT ASSETS

Debtors

5

-

651

Cash at bank

16,309

8,337

16,309

8,988

CREDITORS

Amounts falling due within one year

6

(5,939

)

(8,213

)

NET CURRENT ASSETS

10,370

775

TOTAL ASSETS LESS CURRENT LIABILITIES

10,370

1,075

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

9,370

75

SHAREHOLDERS' FUNDS

10,370

1,075

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

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

The director acknowledges his 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 director and authorised for issue on 1 October 2026 and were signed by:

A Hetherington - Director

1.	STATUTORY INFORMATION

Scrip 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.

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 represents invoiced sales of services, excluding value added tax, of work completed at the year end.

Tangible fixed assets

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

Office equipment

-

25% on reducing balance

Taxation

Taxation for the period 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 period 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.

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.

Debtors and creditors receivable/payable within one year

Going concern

The company ceased trading on 31 March 2026 and the going concern basis is not appropriate and the director has, therefore, not prepared the financial statements on this basis.

Financial reporting date

The financial reporting date of the company was extended from 31 December 2025 to 31 March 2026 so that it was coterminous with the company's cessation of trade.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 January 2025

2,100

Disposals

(2,100

)

At 31 March 2026

-

DEPRECIATION

At 1 January 2025

1,800

Eliminated on disposal

(1,800

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 December 2024

300

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Director's current account

-

651

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Tax

2,485

4,444

Social security and other taxes

-

930

Other creditors

944

1,109

Director's current account

350

-

Accrued expenses

2,160

1,730

5,939

8,213

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026 and the year ended 31 December 2024:

2026

2024

£

£

A Hetherington

Balance outstanding at start of period

1,200

2,300

Amounts advanced

-

1,200

Amounts repaid

(1,200

)

(2,300

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

1,200

8.	ULTIMATE CONTROLLING PARTY

The controlling party is A Hetherington.