1 July 2022 false No description of principal activity Taxfiler 2023.14 04846829business:PrivateLimitedCompanyLtd2022-07-012023-06-30 048468292022-06-30 048468292022-07-012023-06-30 04846829business:AuditExemptWithAccountantsReport2022-07-012023-06-30 04846829business:FilletedAccounts2022-07-012023-06-30 048468292023-06-30 04846829business:Director12022-07-012023-06-30 04846829business:RegisteredOffice2022-07-012023-06-30 048468292022-06-30 04846829core:WithinOneYear2023-06-30 04846829core:WithinOneYear2022-06-30 04846829core:AfterOneYear2023-06-30 04846829core:AfterOneYear2022-06-30 04846829core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 04846829core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 04846829core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 04846829core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 04846829core:PreviouslyStatedAmount2023-06-30 04846829core:PreviouslyStatedAmount2022-06-30 04846829business:SmallEntities2022-07-012023-06-30 04846829countries:EnglandWales2022-07-012023-06-30 04846829core:LandBuildings2022-07-012023-06-30 04846829core:PlantMachinery2022-07-012023-06-30 04846829core:FurnitureFittings2022-07-012023-06-30 04846829core:LandBuildings2022-06-30 04846829core:PlantMachinery2022-06-30 04846829core:LandBuildings2023-06-30 04846829core:PlantMachinery2023-06-30 04846829core:AcceleratedTaxDepreciationDeferredTax2023-06-30 04846829core:AcceleratedTaxDepreciationDeferredTax2022-06-30 04846829core:RevaluationInvestmentPropertyDeferredTax2023-06-30 04846829core:RevaluationInvestmentPropertyDeferredTax2022-06-30 048468292021-12-31 048468292022-01-012022-06-30 04846829business:Director112022-07-012023-06-30 04846829business:Director112022-06-30 04846829business:Director112023-06-30 iso4217:GBP xbrli:pure
Company Registration No. 04846829 (England and Wales)
DANDY BOOKSELLERS LIMITED Unaudited accounts for the year ended 30 June 2023
DANDY BOOKSELLERS LIMITED Unaudited accounts Contents
Page
- 2 -
DANDY BOOKSELLERS LIMITED Company Information for the year ended 30 June 2023
Director
D Ravenhill
Company Number
04846829 (England and Wales)
Registered Office
15 Hoopers Yard Kimberley Road London NW6 7EJ
Accountants
S Johnson Accountancy Services 4 Woodside Eaton Bray Dunstable Beds LU6 2RQ
- 3 -
DANDY BOOKSELLERS LIMITED Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
471,344 
470,646 
Investment property
3,000,000 
3,000,000 
3,471,344 
3,470,646 
Current assets
Inventories
55,000 
55,000 
Debtors
479,402 
255,543 
Cash at bank and in hand
641,948 
775,832 
1,176,350 
1,086,375 
Creditors: amounts falling due within one year
(405,742)
(181,553)
Net current assets
770,608 
904,822 
Total assets less current liabilities
4,241,952 
4,375,468 
Creditors: amounts falling due after more than one year
(16,800)
(16,800)
Provisions for liabilities
Deferred tax
(425,444)
(395,718)
Net assets
3,799,708 
3,962,950 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
3,798,708 
3,961,950 
Shareholders' funds
3,799,708 
3,962,950 
For the year ending 30 June 2023 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 March 2024 and were signed on its behalf by
D Ravenhill Director Company Registration No. 04846829
- 4 -
DANDY BOOKSELLERS LIMITED Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
DANDY BOOKSELLERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04846829. The registered office is 15 Hoopers Yard, Kimberley Road, London, NW6 7EJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
nil
Plant & machinery
15% on cost
Fixtures & fittings
15% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
- 5 -
DANDY BOOKSELLERS LIMITED Notes to the Accounts for the year ended 30 June 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2022
442,890 
156,825 
599,715 
Additions
- 
6,170 
6,170 
At 30 June 2023
442,890 
162,995 
605,885 
Depreciation
At 1 July 2022
- 
129,069 
129,069 
Charge for the year
- 
5,472 
5,472 
At 30 June 2023
- 
134,541 
134,541 
Net book value
At 30 June 2023
442,890 
28,454 
471,344 
At 30 June 2022
442,890 
27,756 
470,646 
5
Investment property
2023 
£ 
Fair value at 1 July 2022
3,000,000 
At 30 June 2023
3,000,000 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
2,539 
9,584 
Trade debtors
55,232 
47,441 
Accrued income and prepayments
5,580 
6,643 
Other debtors
416,051 
191,875 
479,402 
255,543 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
239,802 
143,591 
Taxes and social security
126,598 
5,283 
Other creditors
20,978 
- 
Loans from directors
214 
231 
Accruals
1,350 
15,648 
Deferred income
16,800 
16,800 
405,742 
181,553 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
16,800 
16,800 
- 6 -
DANDY BOOKSELLERS LIMITED Notes to the Accounts for the year ended 30 June 2023
9
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
425,444 
- 
Revaluation of investment property
- 
395,718 
425,444 
395,718 
2023 
2022 
£ 
£ 
Provision at start of year
395,718 
- 
Charged to the profit and loss account
29,726 
395,718 
Provision at end of year
425,444 
395,718 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan
- 
180,525 
- 
180,525 
- 
180,525 
- 
180,525 
During the year a director received an interest free loan of £180,525.
11
Transactions with related parties
During the year a director / shareholder received an interest free loan of £180,525. Also, an interest free loan of £180,525 was advanced to the other shareholder.
12
Average number of employees
During the year the average number of employees was 8 (2022: 8).
- 7 -