1 July 2023 false No description of principal activity Taxfiler 2024.5 7980586business:PrivateLimitedCompanyLtd2023-07-012024-06-30 79805862023-06-30 79805862023-07-012024-06-30 7980586business:AuditExemptWithAccountantsReport2023-07-012024-06-30 7980586business:AbridgedAccounts2023-07-012024-06-30 79805862024-06-30 79805862023-06-30 7980586core:WithinOneYear2024-06-30 7980586core:WithinOneYear2023-06-30 7980586core:AfterOneYear2024-06-30 7980586core:AfterOneYear2023-06-30 7980586core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 7980586core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 7980586core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 7980586core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 7980586core:PreviouslyStatedAmount2024-06-30 7980586core:PreviouslyStatedAmount2023-06-30 7980586business:SmallEntities2023-07-012024-06-30 7980586business:Director12023-07-012024-06-30 7980586countries:EnglandWales2023-07-012024-06-30 7980586business:RegisteredOffice2023-07-012024-06-30 7980586core:FurnitureFittings2023-07-012024-06-30 7980586core:ComputerEquipment2023-07-012024-06-30 79805862022-04-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. 7980586 (England and Wales)
Christian White Rare Books Ltd Unaudited accounts for the year ended 30 June 2024
Christian White Rare Books Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,290 
1,852 
Current assets
Inventories
16,500 
29,500 
Debtors
23,198 
8,081 
Cash at bank and in hand
42,249 
75,832 
81,947 
113,413 
Creditors: amounts falling due within one year
(27,349)
(57,904)
Net current assets
54,598 
55,509 
Total assets less current liabilities
55,888 
57,361 
Creditors: amounts falling due after more than one year
(5,558)
(11,566)
Provisions for liabilities
Deferred tax
(271)
(352)
Net assets
50,059 
45,443 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
50,057 
45,441 
Shareholders' funds
50,059 
45,443 
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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by
Dr C J White Director Company Registration No. 7980586
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Christian White Rare Books Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Christian White Rare Books Ltd is a private company, limited by shares, registered in England and Wales, registration number 7980586. The registered office is 287 Leeds Road, ILKLEY, West Yorkshire, LS29 8LL, United Kingdom.
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.
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:
Fixtures & fittings
25.00% Straight Line
Computer equipment
33.33% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Christian White Rare Books Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 July 2023
7,644 
At 30 June 2024
7,644 
Depreciation
At 1 July 2023
5,792 
Charge for the year
562 
At 30 June 2024
6,354 
Net book value
At 30 June 2024
1,290 
At 30 June 2023
1,852 
5
Transactions with related parties
Dr and Mrs C J White, the directors of the company, own the two shares in issue. At 30 June 2024, the company owed the Directors £Nil (2023 - £19,253). Dividends of £52,096 (2023 - £70,000) were paid during the period.
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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