REGISTERED NUMBER: 02685392 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

KEMPS PUBLISHING LIMITED

Page

Company Information

1

Report of the Directors

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

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

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

M A Jennings

L J Markham

A J Markham

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M A Jennings - Director

20 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kemps Publishing Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kemps Publishing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kemps Publishing Limited and state those matters that we have agreed to state to the Board of Directors of Kemps Publishing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kemps Publishing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kemps Publishing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Kemps Publishing Limited. You consider that Kemps Publishing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kemps Publishing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

20 November 2025

TURNOVER

1,445,911

1,465,910

Changes in stocks of finished goods and work in progress

(8,332

)

2,241

1,437,579

1,468,151

Raw materials and consumables

92,134

113,869

Other external expenses

445,282

444,266

537,416

558,135

900,163

910,016

Staff costs

3

898,701

905,074

Depreciation

25,885

22,586

924,586

927,660

OPERATING LOSS

(24,423

)

(17,644

)

Interest receivable and similar income

454

257

(23,969

)

(17,387

)

Interest payable and similar expenses

1,834

1,790

LOSS BEFORE TAXATION

(25,803

)

(19,177

)

Tax on loss

(4,617

)

(3,500

)

LOSS FOR THE FINANCIAL YEAR

(21,186

)

(15,677

)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

33,026

58,911

33,026

58,911

CURRENT ASSETS

Stocks

106,463

114,795

Debtors

6

1,049,719

1,037,143

Cash at bank

141,404

176,952

1,297,586

1,328,890

CREDITORS

Amounts falling due within one year

7

203,627

224,930

NET CURRENT ASSETS

1,093,959

1,103,960

TOTAL ASSETS LESS CURRENT LIABILITIES

1,126,985

1,162,871

CREDITORS

Amounts falling due after more than one year

8

(5,833

)

(15,833

)

PROVISIONS FOR LIABILITIES

(5,600

)

(10,300

)

NET ASSETS

1,115,552

1,136,738

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

525,552

546,738

1,115,552

1,136,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 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 25 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 April 2024

and 31 March 2025

299,741

Amortisation

At 1 April 2024

and 31 March 2025

299,741

Net book value

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 April 2024

and 31 March 2025

190,475

84,990

275,465

Depreciation

At 1 April 2024

156,764

59,790

216,554

Charge for year

13,224

12,661

25,885

At 31 March 2025

169,988

72,451

242,439

Net book value

At 31 March 2025

20,487

12,539

33,026

At 31 March 2024

33,711

25,200

58,911

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

278,633

273,540

Amounts owed by participating interests

718,049

718,049

Other debtors

53,037

45,554

1,049,719

1,037,143

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

73,629

93,728

Taxation and social security

87,321

92,000

Other creditors

32,677

29,202

203,627

224,930

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,833

15,833