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REGISTERED NUMBER: 11472478 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

BOOK LET LIMITED

BOOK LET LIMITED (REGISTERED NUMBER: 11472478)

Contents of the Financial Statements
for the Year Ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOOK LET LIMITED

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Ms E Zita





REGISTERED OFFICE: 19 Harrow View Road
Ealing
London
W5 1DA





REGISTERED NUMBER: 11472478 (England and Wales)





ACCOUNTANTS: BTMR Limited
Century Buildings
14 St Mary's Parsonage
Manchester
M3 2DF

BOOK LET LIMITED (REGISTERED NUMBER: 11472478)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 5,979 7,023
Investment property 5 775,000 775,000
780,979 782,023

CURRENT ASSETS
Debtors 6 153 -
Prepayments and accrued income 1 -
Cash at bank 3,075 1,780
3,229 1,780
CREDITORS
Amounts falling due within one year 7 196,465 207,460
NET CURRENT LIABILITIES (193,236 ) (205,680 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

587,743

576,343

CREDITORS
Amounts falling due after more than one
year

8

(535,500

)

(535,500

)

PROVISIONS FOR LIABILITIES (13,168 ) (13,168 )
NET ASSETS 39,075 27,675

CAPITAL AND RESERVES
Called up share capital 200 200
Fair value reserve 9 56,137 56,137
Retained earnings (17,262 ) (28,662 )
39,075 27,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BOOK LET LIMITED (REGISTERED NUMBER: 11472478)

Balance Sheet - continued
31 July 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 23 April 2025 and were signed by:





Ms E Zita - Director


BOOK LET LIMITED (REGISTERED NUMBER: 11472478)

Notes to the Financial Statements
for the Year Ended 31 July 2024


1. STATUTORY INFORMATION

Book Let 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Tangible fixed assets are initially recorded at cost.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and Fittings - 25% on reducing balance

Investment property
Investment properties are initially measured at cost and subsequently measured at fair value. Changes
in fair value are recognised in profit or loss.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement
conflicts with the generally accepted accounting principle set out in FRS 102. The directors consider
that, because investment properties are not held for consumption, but for their investment potential, to
depreciate them would not give a true and fair view.

If this departure from the Companies Act 2006 had not been made in order to give a true and fair
view, the profit for the financial year would have been reduced by depreciation. However the amount
of depreciation cannot reasonably be quantified, because depreciation is only one of many factors
reflected in the annual valuation and the amount relating to the depreciation of the property cannot be
separately identified.

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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BOOK LET LIMITED (REGISTERED NUMBER: 11472478)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 August 2023 19,326
Additions 949
At 31 July 2024 20,275
DEPRECIATION
At 1 August 2023 12,303
Charge for year 1,993
At 31 July 2024 14,296
NET BOOK VALUE
At 31 July 2024 5,979
At 31 July 2023 7,023

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 August 2023
and 31 July 2024 775,000
NET BOOK VALUE
At 31 July 2024 775,000
At 31 July 2023 775,000

Fair value at 31 July 2024 is represented by:
£   
Valuation in 2022 775,000

If investment property had not been revalued it would have been included at the following historical cost:

31.7.24 31.7.23
£    £   
Cost 705,695 705,695

Investment property was valued on an open market basis on 31 July 2022 by the director .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 153 -

BOOK LET LIMITED (REGISTERED NUMBER: 11472478)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other creditors 196,465 207,460

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans 535,500 535,500

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 535,500 535,500

9. RESERVES
Fair
value
reserve
£   
At 1 August 2023
and 31 July 2024 56,137