Pink Chapel Publishing Ltd - Filleted accounts

Registered number

06039861

Pink Chapel Publishing Ltd

Filleted Accounts

31 January 2026

Pink Chapel Publishing Ltd
Registered number:		06039861
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets			423			600

Current assets
Stocks		21,448			27,448
Debtors	7	34,799			34,799
Cash at bank and in hand		7,639			408
		63,886			62,655

Creditors: amounts falling due within one year	9	(11,824)			(17,036)

Creditors: amounts falling due within one year			52,062			45,619

Total assets less current liabilities			52,485			46,219


Net assets			52,485			46,219

Capital and reserves
Called up share capital			100			100
Share premium			-			-
Profit and loss account			52,385			46,119

Shareholders' funds			52,485			46,219

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Andrew Fry
Director
Approved by the board on 23 October 2026

Pink Chapel Publishing Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.


	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

3	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2



7	Debtors		2026		2025
£				£

	Trade debtors		-		-
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		-		-
	Deferred tax asset		-		-
	Other debtors		34,799		34,799
			34,799		34,799

	Amounts due after more than one year included above		-		-



9	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		7,791		9,804
	Corporation tax		4,033		5,119
	Other taxes and social security costs		-		-
	Other creditors		-
			11,824		14,923


21	Related party transactions

	There were no related party transactions that required disclosure.


22	Controlling party

	The ultimate controlling parties are Mr Andrew Fry and Ms Norma Mullaniff by virtue of their shareholdings


23	Other information

	Pink Chapel Publishing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	17 Fortescue Place
	Plymouth
	Devon
	PL3 5HT