Company registration number 5895167 (England and Wales)
BOOKMASTER DISTRIBUTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
PAGES FOR FILING WITH REGISTRAR
BOOKMASTER DISTRIBUTION LIMITED
CONTENTS
Page
Balance sheet
3
Notes to the financial statements
4 to 6
BOOKMASTER DISTRIBUTION LIMITED
BALANCE SHEET
AS AT
30 APRIL 2023
30 April 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,436
-
0
Current assets
Stocks
59,736
4,500
Debtors
4
20,123
1,834
Cash at bank and in hand
7,423
174
87,282
6,508
Creditors: amounts falling due within one year
5
(171,855)
(143)
Net current (liabilities)/assets
(84,573)
6,365
Total assets less current liabilities
(81,137)
6,365
Creditors: amounts falling due after more than one year
6
(13,171)
(16,771)
Net liabilities
(94,308)
(10,406)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(94,310)
(10,408)
Total equity
(94,308)
(10,406)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 15 March 2024
Mr A S Clarke
Director
Company registration number 5895167 (England and Wales)
BOOKMASTER DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
- 2 -
1
Accounting policies
Company information

Bookmaster Distribution Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Poplars Court, Lenton Lane, Nottingham, United Kingdom, NG7 2RR. 1 Poplar Court, Lenton Lane, Nottingham , NG7 2RR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets
Plant and equipment
fully written down
Computers
Enter depreciation rate via StatDB - cd198
1.4
Impairment of fixed assets
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Employee benefits
1.8
Retirement benefits
1.9
Leases
BOOKMASTER DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
1
Accounting policies
(Continued)
- 3 -
1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:0.

2023
2022
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2022
20,756
Additions
4,581
At 30 April 2023
25,337
Depreciation and impairment
At 1 May 2022
20,756
Depreciation charged in the year
1,145
At 30 April 2023
21,901
Carrying amount
At 30 April 2023
3,436
At 30 April 2022
-
0
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
7,965
-
0
Other debtors
12,158
1,834
20,123
1,834
BOOKMASTER DISTRIBUTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
- 4 -
5
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
156,848
-
0
Corporation tax
144
143
Other taxation and social security
8,316
-
0
Other creditors
6,547
-
0
171,855
143
6
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
13,171
16,771
7
Operating lease commitments
Lessee
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