Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falseNo description of principal activity2023-04-01false55truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02871976 2023-04-01 2024-03-31 02871976 2022-04-01 2023-03-31 02871976 2024-03-31 02871976 2023-03-31 02871976 c:CompanySecretary1 2023-04-01 2024-03-31 02871976 c:Director1 2023-04-01 2024-03-31 02871976 c:Director2 2023-04-01 2024-03-31 02871976 c:RegisteredOffice 2023-04-01 2024-03-31 02871976 d:Buildings 2023-04-01 2024-03-31 02871976 d:Buildings 2024-03-31 02871976 d:Buildings 2023-03-31 02871976 d:Buildings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02871976 d:OfficeEquipment 2023-04-01 2024-03-31 02871976 d:OtherPropertyPlantEquipment 2024-03-31 02871976 d:OtherPropertyPlantEquipment 2023-03-31 02871976 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02871976 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02871976 d:CurrentFinancialInstruments 2024-03-31 02871976 d:CurrentFinancialInstruments 2023-03-31 02871976 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02871976 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 02871976 d:ShareCapital 2024-03-31 02871976 d:ShareCapital 2023-03-31 02871976 d:RetainedEarningsAccumulatedLosses 2024-03-31 02871976 d:RetainedEarningsAccumulatedLosses 2023-03-31 02871976 c:FRS102 2023-04-01 2024-03-31 02871976 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02871976 c:FullAccounts 2023-04-01 2024-03-31 02871976 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02871976 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 02871976







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


LEAFLET BOOKS LIMITED






































img08c1.png                        

 


LEAFLET BOOKS LIMITED
 


 
COMPANY INFORMATION


Directors
N Kemp 
A Donaldson 




Company secretary
A Donaldson



Registered number
02871976



Registered office
Lynton House
7-12 Tavistock Square

London

WC1H 9LT




Trading Address
Judd Books
82 Marchmont Street

London

WC1N 1AG






Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


LEAFLET BOOKS LIMITED
REGISTERED NUMBER:02871976



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
426,805
432,003

  
426,805
432,003

Current assets
  

Stocks
  
54,500
51,500

Debtors: amounts falling due within one year
 5 
59,349
47,966

Cash at bank and in hand
  
84,391
55,649

  
198,240
155,115

Creditors: amounts falling due within one year
 6 
(91,620)
(88,539)

Net current assets
  
 
 
106,620
 
 
66,576

Total assets less current liabilities
  
533,425
498,579

  

Net assets
  
533,425
498,579


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
533,423
498,577

  
533,425
498,579


Page 1

 


LEAFLET BOOKS LIMITED
REGISTERED NUMBER:02871976


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A Donaldson
N Kemp
Director
Director


Date: 3 March 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


LEAFLET BOOKS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Leaflet Books Limited is a private company, limited by shares, registered in England and Wales, registration number 2871976. The registered office and the principal place of business is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and
the revenue can be reliably measured. Revenue is generated by the sale of newspapers and stationery in specialised stores  and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


LEAFLET BOOKS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
Straight line over 50 years
Equipment
-
20% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

 
2.8

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).

Page 4

 


LEAFLET BOOKS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Land and buildings
Equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
476,714
22,434
499,148



At 31 March 2024

476,714
22,434
499,148



Depreciation


At 1 April 2023
46,478
20,667
67,145


Charge for the year on owned assets
4,767
431
5,198



At 31 March 2024

51,245
21,098
72,343



Net book value



At 31 March 2024
425,469
1,336
426,805



At 31 March 2023
430,236
1,767
432,003


5.


Debtors

2024
2023
£
£


Other debtors
48,513
38,065

Prepayments and accrued income
10,836
9,901

59,349
47,966



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,506
14,275

Corporation tax
23,758
12,708

Other creditors
55,911
56,606

Accruals and deferred income
5,445
4,950

91,620
88,539


Page 5

 


LEAFLET BOOKS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Commitments under operating leases

The financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £183,556 (2023: £215,556).


8.


Related party transactions

As at the balance sheet date there is a balance owed to the directors totalling £54,265 (2023 - £54,344). The loan has been provided interest free and is repayable on demand.

 
Page 6