ACCOUNTS - Final Accounts

ACCOUNTS - Final Accounts

SPECIFIC PUBLISHING LIMITED - Company Information

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Caseware UK (AP4) 2018.0.111 2018.0.111 2018-12-312018-12-31truetrueNo description of principal activitytrue2018-01-01 06249258 2018-01-01 2018-12-31 06249258 2018-12-31 06249258 2017-12-31 06249258 c:Director1 2018-01-01 2018-12-31 06249258 d:CurrentFinancialInstruments 2018-12-31 06249258 d:CurrentFinancialInstruments 2017-12-31 06249258 d:CurrentFinancialInstruments d:WithinOneYear 2018-12-31 06249258 d:CurrentFinancialInstruments d:WithinOneYear 2017-12-31 06249258 d:ShareCapital 2018-12-31 06249258 d:ShareCapital 2017-12-31 06249258 d:RetainedEarningsAccumulatedLosses 2018-12-31 06249258 d:RetainedEarningsAccumulatedLosses 2017-12-31 06249258 c:EntityHasNeverTraded 2018-01-01 2018-12-31 06249258 c:FRS102 2018-01-01 2018-12-31 06249258 c:AuditExempt-NoAccountantsReport 2018-01-01 2018-12-31 06249258 c:FullAccounts 2018-01-01 2018-12-31 06249258 c:PrivateLimitedCompanyLtd 2018-01-01 2018-12-31 iso4217:GBP

Registered number: 06249258









SPECIFIC PUBLISHING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2018
 
SPECIFIC PUBLISHING LIMITED
REGISTERED NUMBER: 06249258

BALANCE SHEET
AS AT 31 DECEMBER 2018

2018
2017
Note
£
£

  

Current assets
  

Cash at bank and in hand
 3 
33
33

  
33
33

Creditors: amounts falling due within one year
 4 
(3,496)
(3,496)

Net current liabilities
  
 
 
(3,463)
 
 
(3,463)

Total assets less current liabilities
  
(3,463)
(3,463)

  

Net liabilities
  
(3,463)
(3,463)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(3,464)
(3,464)

  
(3,463)
(3,463)


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SPECIFIC PUBLISHING LIMITED
REGISTERED NUMBER: 06249258
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2018

For the year ended 31 December 2018 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Paul Jason Pacifico
Director

Date: 28 August 2019

The notes on pages 3 to 4 form part of these financial statements.

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SPECIFIC PUBLISHING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2018

1.


General information

Specific Publishing Limited ('the Company') is a private company limited by shares and is incorporated under the UK Companies Act 1985 and domiciled in England. The address of the Company's registered office is Regina House, 124 Finchley Road, London, NW3 5JS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

There were no critical judgments nor any critical accounting estimates made in applying the Company's accounting policies towards the preparation of these financial statements in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland.

  
2.2

Functional and presentational currency

Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the Company operates (the "functional currency").
The functional currency of the Company, and the currency in which the financial statements are presented (the "presentational currency"), is 'Pounds Sterling' (£) rounded to the nearest single unit of currency.

 
2.3

Going concern

While there will always remain inherent uncertainty, the director has no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the Company to continue as a going concern and therefore considers it both appropriate to continue to adopt the going concern basis in preparing the Company's financial statements and to not recognise any adjustments in the financial statements that would arise if the going concern basis were to become no longer appropriate.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities; with said financial assets and liabilities classified in accordance with the substance of the underlying contractual obligations rather than its legal form.
Financial assets and liabilities are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.
The measurement of specific financial assets, financial liabilities and equity held by the Company is as outlined below:
Cash and cash equivalents
Cash balances are reported by the Company as being financial instruments classified as short term receivables and are represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
 
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SPECIFIC PUBLISHING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2018

2.Accounting policies (continued)


2.4
Financial instruments (continued)

Creditors
Creditors deemed to be short term in nature are initially measured, and subsequently held, at transaction price (i.e fair value). The Company held no creditors deemed not to be short term in nature.
Equity
Ordinary share capital, shown in equity, is initially measured at transaction price. There were no costs directly attributable to Ordinary share capital issued by the Company.


3.


Cash and cash equivalents

2018
2017
£
£

Cash at bank and in hand
33
33



4.


Creditors: Amounts falling due within one year

2018
2017
£
£

Amounts owed to group undertakings
3,496
3,496


Amounts owed to group undertakings are unsecured, interest-free and are repayable on demand with no fixed date of repayment.


5.


Related party transactions

The Company has taken advantage of the exemption provided by paragraph 33.1A of Financial Reporting Standard 102 not to disclose transactions with wholly owned group undertakings.


6.


Controlling party

The immediate and ultimate parent undertaking of the Company is Specific Events Limited.
The registered office of Specific Events Limited is Regina House, 124 Finchley Road, London, NW3 5JS.
Copies of consolidated group financial statements for Specific Events Limited are not publicly available on the grounds of exemption available under the Companies Act 2006 for small groups and companies.

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