The Student Pocket Guide Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06058781

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		166		222
Tangible Assets	5		2,149		2,866
Investments	6		9,248		9,770

			11,563		12,858
CURRENT ASSETS
Stocks	7	29,476		-
Debtors	8	7,564		12,561
Cash at bank and in hand		93,591		140,169

		130,631		152,730
Creditors: Amounts Falling Due Within One Year	9	(36,199 )		(52,363 )

NET CURRENT ASSETS (LIABILITIES)			94,432		100,367

TOTAL ASSETS LESS CURRENT LIABILITIES			105,995		113,225

Creditors: Amounts Falling Due After More Than One Year	10		(2,567 )		(14,083 )

NET ASSETS			103,428		99,142

CAPITAL AND RESERVES
Called up share capital	11		113,084		113,084
Revaluation reserve	12		(79,724 )		(79,201 )
Profit and Loss Account			70,068		65,259

SHAREHOLDERS' FUNDS			103,428		99,142

Page 1

Page 2

The Student Pocket Guide Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ben Farrin

Director

11/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

The Student Pocket Guide Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06058781 . The registered office is 1 Chalk Hill House, Lower Ground, Norwich, Norfolk, NR1 1SZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% RBV

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

The Student Pocket Guide Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	319

As at 31 January 2026	319

Amortisation
As at 1 February 2025	97
Provided during the period	56

As at 31 January 2026	153

Net Book Value
As at 31 January 2026	166

As at 1 February 2025	222

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	6,148

As at 31 January 2026	6,148

Depreciation
As at 1 February 2025	3,282
Provided during the period	717

As at 31 January 2026	3,999

Net Book Value
As at 31 January 2026	2,149

As at 1 February 2025	2,866

Page 4

Page 5

The Student Pocket Guide Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Investments

	Listed
	£
Cost or Valuation
As at 1 February 2025	9,770
Revaluations	(522 )

As at 31 January 2026	9,248

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	9,248

As at 1 February 2025	9,770

7. Stocks

	2026	2025
	£	£
Stock	29,476	-

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,564	10,568
Other debtors	-	1,993

	7,564	12,561

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	(1 )
Other creditors	34,218	44,992
Taxation and social security	1,981	7,372

	36,199	52,363

10. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	2,567	14,083

Page 5

Page 6

The Student Pocket Guide Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	113,084	113,084

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 February 2025	(79,201 )	65,259
Profit for year	-	46,239

Net investment property revaluation reserve	(523 )	-

Other comprehensive income for the year	(523 )	-

Total comprehensive income for the year	(523)	46,239

Dividends paid	-	(41,430)

As at 31 January 2026	(79,724 )	70,068

Page 6