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REGISTERED NUMBER: 03713814 (England and Wales)















INTERNOS BOOKS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024






INTERNOS BOOKS LIMITED (REGISTERED NUMBER: 03713814)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


INTERNOS BOOKS LIMITED

COMPANY INFORMATION
for the year ended 29 February 2024







DIRECTOR: E C Booth-Clibborn





REGISTERED OFFICE: Unit 7
Pickhill Business Centre
Smallhythe Road
Tenterden
Kent
TN30 7LZ





REGISTERED NUMBER: 03713814 (England and Wales)





ACCOUNTANTS: Busbys
Chartered Accountants
Unit 7
Pickhill Business Centre
Smallhythe Road
Tenterden
Kent
TN30 7LZ

INTERNOS BOOKS LIMITED (REGISTERED NUMBER: 03713814)

BALANCE SHEET
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 518 691
518 691

CURRENT ASSETS
Stocks 250 250
Debtors 6 26,446 54,816
Cash at bank - 6,285
26,696 61,351
CREDITORS
Amounts falling due within one year 7 17,803 17,475
NET CURRENT ASSETS 8,893 43,876
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,411

44,567

CREDITORS
Amounts falling due after more than one
year

8

-

1,836
NET ASSETS 9,411 42,731

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 9,409 42,729
SHAREHOLDERS' FUNDS 9,411 42,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

INTERNOS BOOKS LIMITED (REGISTERED NUMBER: 03713814)

BALANCE SHEET - continued
29 February 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2024 and were signed by:





E C Booth-Clibborn - Director


INTERNOS BOOKS LIMITED (REGISTERED NUMBER: 03713814)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 29 February 2024

1. STATUTORY INFORMATION

Internos Books Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

INTERNOS BOOKS LIMITED (REGISTERED NUMBER: 03713814)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 29 February 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 29,001
AMORTISATION
At 1 March 2023
and 29 February 2024 29,001
NET BOOK VALUE
At 29 February 2024 -
At 28 February 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 March 2023
and 29 February 2024 50,392
DEPRECIATION
At 1 March 2023 49,701
Charge for year 173
At 29 February 2024 49,874
NET BOOK VALUE
At 29 February 2024 518
At 28 February 2023 691

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 435 534
Other debtors 26,011 54,282
26,446 54,816

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 2,205 5,188
Trade creditors 11,220 -
Other creditors 4,378 12,287
17,803 17,475

INTERNOS BOOKS LIMITED (REGISTERED NUMBER: 03713814)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 29 February 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans - 1,836

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
2 Ordinary £1 2 2

10. RELATED PARTY DISCLOSURES

During the period, the company made a loan to the director amounting to £6,073 (2023 : £33,481). Interest of £647 (2023 : £1,004) has been charged.