Beginners Publishing House Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 06896720 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2019

FOR

BEGINNERS PUBLISHING HOUSE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Smith

Mrs D Greene-Smith

REGISTERED OFFICE:

13 Hayes Mead Road

Hayes

Kent

BR2 7HR

REGISTERED NUMBER:

06896720 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

CURRENT ASSETS

Cash at bank

1

1

CREDITORS

Amounts falling due within one year

5

13,427

13,026

NET CURRENT LIABILITIES

(13,426

)

(13,025

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(13,426

)

(13,025

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(13,526

)

(13,125

)

SHAREHOLDERS' FUNDS

(13,426

)

(13,025

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2019 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 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 Board of Directors on 27 February 2020 and were signed on its behalf by:

M Smith - Director

1.	STATUTORY INFORMATION

Beginners Publishing House 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.

Tangible fixed assets

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

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.

Going concern

The financial statements are prepared on a going concern basis. This assumes that the company will continue in operational

existence for the foreseeable future, due to the continued support of its directors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2018 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2018

and 31 May 2019

2,193

DEPRECIATION

At 1 June 2018

and 31 May 2019

2,193

NET BOOK VALUE

At 31 May 2019

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Amounts owed to participating interests

253

-

Other creditors

13,174

13,026

13,427

13,026

6.	RELATED PARTY DISCLOSURES

Included in other creditors are loans made to the Company by the Directors totalling £12,994 (£12,786 as at 31 May 2018).

Going concern

The financial statements are prepared on a going concern basis. This assumes that the company will continue in operational

existence for the foreseeable future, due to the continued support of its directors.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Smith & Mrs D Greene-Smith.