2023-05-012024-04-302024-04-30false00495902John (Booksellers) 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John (Booksellers) Limited

Registered Number
00495902
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

John (Booksellers) Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Mark Andrew Clutterbuck

Company Secretary

Barbara Leonora Verrall

Registered Address

Unit 4 City Limits
Danehill
Reading
RG6 4UP

Registered Number

00495902 (England and Wales)
John (Booksellers) Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets345370
Investment property4500,000500,000
500,045500,370
Current assets
Cash at bank and on hand13,08333,781
13,08333,781
Creditors amounts falling due within one year5(80,140)(90,626)
Net current assets (liabilities)(67,057)(56,845)
Total assets less current liabilities432,988443,525
Provisions for liabilities6(81,309)(81,309)
Net assets351,679362,216
Capital and reserves
Called up share capital3,0003,000
Revaluation reserve352,972352,972
Profit and loss account(4,293)6,244
Shareholders' funds351,679362,216
The financial statements were approved and authorised for issue by the Director on 8 November 2024, and are signed on its behalf by:
Mark Andrew Clutterbuck
Director
Registered Company No. 00495902
John (Booksellers) Limited
Notes to the Financial Statements
for the year ended 30 April 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Income from property rental is recognised on an accruals basis, it is included within turnover in the period in which the rental income relates.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 33.3% straight line
Investment property
Investment Property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 May 231,7661,766
At 30 April 241,7661,766
Depreciation and impairment
At 01 May 231,3961,396
Charge for year325325
At 30 April 241,7211,721
Net book value
At 30 April 244545
At 30 April 23370370
4.Investment property

£
Fair value at 01 May 23500,000
At 30 April 24500,000
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-4,293
Other creditors70,28876,481
Accrued liabilities and deferred income9,8529,852
Total80,14090,626
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)81,30981,309
Total81,30981,309