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Company Registration No. 04846829 (England and Wales)
DANDY BOOKSELLERS LIMITED Unaudited accounts for the year ended 30 June 2024
DANDY BOOKSELLERS LIMITED Unaudited accounts Contents
Page
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DANDY BOOKSELLERS LIMITED Company Information for the year ended 30 June 2024
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
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DANDY BOOKSELLERS LIMITED Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
469,206 
471,344 
Investment property
3,000,000 
3,000,000 
3,469,206 
3,471,344 
Current assets
Inventories
55,000 
55,000 
Debtors
592,819 
479,402 
Cash at bank and in hand
510,413 
641,948 
1,158,232 
1,176,350 
Creditors: amounts falling due within one year
(231,417)
(405,742)
Net current assets
926,815 
770,608 
Total assets less current liabilities
4,396,021 
4,241,952 
Creditors: amounts falling due after more than one year
(16,800)
(16,800)
Provisions for liabilities
Deferred tax
(520,682)
(425,444)
Net assets
3,858,539 
3,799,708 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
3,857,539 
3,798,708 
Shareholders' funds
3,858,539 
3,799,708 
For the year ending 30 June 2024 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 26 August 2024 and were signed on its behalf by
D Ravenhill Director Company Registration No. 04846829
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DANDY BOOKSELLERS LIMITED Notes to the Accounts for the year ended 30 June 2024
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.
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DANDY BOOKSELLERS LIMITED Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
442,890 
162,995 
605,885 
Additions
- 
3,750 
3,750 
At 30 June 2024
442,890 
166,745 
609,635 
Depreciation
At 1 July 2023
- 
134,541 
134,541 
Charge for the year
- 
5,888 
5,888 
At 30 June 2024
- 
140,429 
140,429 
Net book value
At 30 June 2024
442,890 
26,316 
469,206 
At 30 June 2023
442,890 
28,454 
471,344 
5
Investment property
2024 
£ 
Fair value at 1 July 2023
3,000,000 
At 30 June 2024
3,000,000 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,004 
2,539 
Trade debtors
26,091 
55,232 
Accrued income and prepayments
7,673 
5,580 
Other debtors
555,051 
416,051 
592,819 
479,402 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
201,527 
239,802 
Taxes and social security
12,022 
126,598 
Other creditors
16,052 
20,978 
Loans from directors
416 
214 
Accruals
1,400 
1,350 
Deferred income
- 
16,800 
231,417 
405,742 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
16,800 
16,800 
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DANDY BOOKSELLERS LIMITED Notes to the Accounts for the year ended 30 June 2024
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan
180,525 
- 
- 
180,525 
Loan
- 
69,500 
- 
69,500 
180,525 
69,500 
- 
250,025 
During the year a director received an interest free loan of £69,500. The interest free loan from the previous year of £180,525 is still outstanding.
10
Transactions with related parties
During the year a director / shareholder was advanced an interest free loan of £69,500. An interest free loan of £69,500 was also advanced to the other shareholder. A director / shareholder has a brought forward interest free loan of £180,525 outstanding. The other shareholder also has a brought forward interest free loan of £180,525 outstanding.
11
Average number of employees
During the year the average number of employees was 7 (2023: 8).
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