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BOOKS AND CONVERSATION LIMITED

Registered Number
11505575
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

BOOKS AND CONVERSATION LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Maren Finizio

Registered Address

73 Westbourne Park Road
London
W2 5QH

Registered Number

11505575 (England and Wales)
BOOKS AND CONVERSATION LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,9049,299
7,9049,299
Current assets
Debtors42048
Cash at bank and on hand94,86078,716
94,88078,764
Creditors amounts falling due within one year5(163,015)(136,399)
Net current assets (liabilities)(68,135)(57,635)
Total assets less current liabilities(60,231)(48,336)
Net assets(60,231)(48,336)
Capital and reserves
Called up share capital(1)(1)
Profit and loss account(60,230)(48,335)
Shareholders' funds(60,231)(48,336)
The financial statements were approved and authorised for issue by the Director on 29 May 2025, and are signed on its behalf by:
Maren Finizio
Director
Registered Company No. 11505575
BOOKS AND CONVERSATION LIMITED
Notes to the Financial Statements
for the year ended 31 August 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings15
2.Average number of employees

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

Total

£
Cost or valuation
At 01 September 2317,454
At 31 August 2417,454
Depreciation and impairment
At 01 September 238,155
Charge for year1,395
At 31 August 249,550
Net book value
At 31 August 247,904
At 31 August 239,299
4.Debtors: amounts due within one year

2024

2023

££
Other debtors1947
Called up share capital not paid, current asset11
Total2048
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties162,970135,691
Accrued liabilities and deferred income45708
Total163,015136,399
6.Share capital
Called up Share Capital not paid 1