2023-07-012024-06-302024-06-30false07073124EBOOKS CORPORATION UK LIMITED2024-10-14iso4217:GBPxbrli:pure070731242023-07-01070731242024-06-30070731242023-07-012024-06-30070731242022-07-01070731242023-06-30070731242022-07-012023-06-3007073124bus:SmallEntities2023-07-012024-06-3007073124bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3007073124bus:FullAccounts2023-07-012024-06-3007073124bus:PrivateLimitedCompanyLtd2023-07-012024-06-3007073124core:WithinOneYear2024-06-3007073124core:AfterOneYear2024-06-3007073124core:WithinOneYear2023-06-3007073124core:AfterOneYear2023-06-3007073124core:ShareCapital2024-06-3007073124core:SharePremium2024-06-3007073124core:RevaluationReserve2024-06-3007073124core:OtherReservesSubtotal2024-06-3007073124core:RetainedEarningsAccumulatedLosses2024-06-3007073124core:ShareCapital2023-06-3007073124core:SharePremium2023-06-3007073124core:RevaluationReserve2023-06-3007073124core:OtherReservesSubtotal2023-06-3007073124core:RetainedEarningsAccumulatedLosses2023-06-3007073124core:LandBuildings2024-06-3007073124core:PlantMachinery2024-06-3007073124core:Vehicles2024-06-3007073124core:FurnitureFittings2024-06-3007073124core:OfficeEquipment2024-06-3007073124core:NetGoodwill2024-06-3007073124core:IntangibleAssetsOtherThanGoodwill2024-06-3007073124core:ListedExchangeTraded2024-06-3007073124core:UnlistedNon-exchangeTraded2024-06-3007073124core:LandBuildings2023-06-3007073124core:PlantMachinery2023-06-3007073124core:Vehicles2023-06-3007073124core:FurnitureFittings2023-06-3007073124core:OfficeEquipment2023-06-3007073124core:NetGoodwill2023-06-3007073124core:IntangibleAssetsOtherThanGoodwill2023-06-3007073124core:ListedExchangeTraded2023-06-3007073124core:UnlistedNon-exchangeTraded2023-06-3007073124core:LandBuildings2023-07-012024-06-3007073124core:PlantMachinery2023-07-012024-06-3007073124core:Vehicles2023-07-012024-06-3007073124core:FurnitureFittings2023-07-012024-06-3007073124core:OfficeEquipment2023-07-012024-06-3007073124core:NetGoodwill2023-07-012024-06-3007073124core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3007073124core:ListedExchangeTraded2023-07-012024-06-3007073124core:UnlistedNon-exchangeTraded2023-07-012024-06-3007073124core:MoreThanFiveYears2023-07-012024-06-3007073124core:Non-currentFinancialInstruments2024-06-3007073124core:Non-currentFinancialInstruments2023-06-3007073124dpl:CostSales2023-07-012024-06-3007073124dpl:DistributionCosts2023-07-012024-06-3007073124core:LandBuildings2023-07-012024-06-3007073124core:PlantMachinery2023-07-012024-06-3007073124core:Vehicles2023-07-012024-06-3007073124core:FurnitureFittings2023-07-012024-06-3007073124core:OfficeEquipment2023-07-012024-06-3007073124dpl:AdministrativeExpenses2023-07-012024-06-3007073124core:NetGoodwill2023-07-012024-06-3007073124core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3007073124dpl:GroupUndertakings2023-07-012024-06-3007073124dpl:ParticipatingInterests2023-07-012024-06-3007073124dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3007073124core:ListedExchangeTraded2023-07-012024-06-3007073124dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3007073124core:UnlistedNon-exchangeTraded2023-07-012024-06-3007073124dpl:CostSales2022-07-012023-06-3007073124dpl:DistributionCosts2022-07-012023-06-3007073124core:LandBuildings2022-07-012023-06-3007073124core:PlantMachinery2022-07-012023-06-3007073124core:Vehicles2022-07-012023-06-3007073124core:FurnitureFittings2022-07-012023-06-3007073124core:OfficeEquipment2022-07-012023-06-3007073124dpl:AdministrativeExpenses2022-07-012023-06-3007073124core:NetGoodwill2022-07-012023-06-3007073124core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3007073124dpl:GroupUndertakings2022-07-012023-06-3007073124dpl:ParticipatingInterests2022-07-012023-06-3007073124dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3007073124core:ListedExchangeTraded2022-07-012023-06-3007073124dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3007073124core:UnlistedNon-exchangeTraded2022-07-012023-06-3007073124core:NetGoodwill2024-06-3007073124core:IntangibleAssetsOtherThanGoodwill2024-06-3007073124core:LandBuildings2024-06-3007073124core:PlantMachinery2024-06-3007073124core:Vehicles2024-06-3007073124core:FurnitureFittings2024-06-3007073124core:OfficeEquipment2024-06-3007073124core:AfterOneYear2024-06-3007073124core:WithinOneYear2024-06-3007073124core:ListedExchangeTraded2024-06-3007073124core:UnlistedNon-exchangeTraded2024-06-3007073124core:ShareCapital2024-06-3007073124core:SharePremium2024-06-3007073124core:RevaluationReserve2024-06-3007073124core:OtherReservesSubtotal2024-06-3007073124core:RetainedEarningsAccumulatedLosses2024-06-3007073124core:NetGoodwill2023-06-3007073124core:IntangibleAssetsOtherThanGoodwill2023-06-3007073124core:LandBuildings2023-06-3007073124core:PlantMachinery2023-06-3007073124core:Vehicles2023-06-3007073124core:FurnitureFittings2023-06-3007073124core:OfficeEquipment2023-06-3007073124core:AfterOneYear2023-06-3007073124core:WithinOneYear2023-06-3007073124core:ListedExchangeTraded2023-06-3007073124core:UnlistedNon-exchangeTraded2023-06-3007073124core:ShareCapital2023-06-3007073124core:SharePremium2023-06-3007073124core:RevaluationReserve2023-06-3007073124core:OtherReservesSubtotal2023-06-3007073124core:RetainedEarningsAccumulatedLosses2023-06-3007073124core:NetGoodwill2022-07-0107073124core:IntangibleAssetsOtherThanGoodwill2022-07-0107073124core:LandBuildings2022-07-0107073124core:PlantMachinery2022-07-0107073124core:Vehicles2022-07-0107073124core:FurnitureFittings2022-07-0107073124core:OfficeEquipment2022-07-0107073124core:AfterOneYear2022-07-0107073124core:WithinOneYear2022-07-0107073124core:ListedExchangeTraded2022-07-0107073124core:UnlistedNon-exchangeTraded2022-07-0107073124core:ShareCapital2022-07-0107073124core:SharePremium2022-07-0107073124core:RevaluationReserve2022-07-0107073124core:OtherReservesSubtotal2022-07-0107073124core:RetainedEarningsAccumulatedLosses2022-07-0107073124core:AfterOneYear2023-07-012024-06-3007073124core:WithinOneYear2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3007073124core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3007073124core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3007073124core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3007073124core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3007073124core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3007073124core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3007073124core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3007073124core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3007073124core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3007073124core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3007073124core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3007073124core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3007073124core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3007073124core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3007073124core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3007073124core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3007073124core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3007073124core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3007073124bus:Director12023-07-012024-06-30

EBOOKS CORPORATION UK LIMITED

Registered Number
07073124
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

EBOOKS CORPORATION UK LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

COLE, Stephen James

Registered Address

Studio 4 224 Shoreditch High Street
London
E1 6PJ

Registered Number

07073124 (England and Wales)
EBOOKS CORPORATION UK LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid22
Current assets
Debtors3199,078124,266
Cash at bank and on hand165,188123,552
364,266247,818
Creditors amounts falling due within one year4(36,602)(27,606)
Net current assets (liabilities)327,666220,214
Total assets less current liabilities327,666220,214
Net assets327,666220,214
Capital and reserves
Called up share capital22
Profit and loss account327,664220,212
Shareholders' funds327,666220,214
The financial statements were approved and authorised for issue by the Director on 14 October 2024, and are signed on its behalf by:
COLE, Stephen James
Director
Registered Company No. 07073124
EBOOKS CORPORATION UK LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2.Average number of employees

20242023
Average number of employees during the year11
3.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables19,16510,533
Amounts owed by associates and joint ventures / participating interests179,913113,733
Total199,078124,266
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,91313,010
Taxation and social security15,33211,614
Accrued liabilities and deferred income3,3572,982
Total36,60227,606
5.Related party transactions
The company's parent company Ebooks.Com Pty Limited provided management services to the company and charged £150,000 (2023 - £120,000). At the end of the financial year the intercompany balance was an asset of £179,913 (2023 - £113,733). All transactions were carried out at arm's length.
6.Controlling party
The company's immediate parent is Ebooks.com Pty Limited, incorporated in Australia