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Company Registration No. 05934992 (England and Wales)
Milne-White Books Limited Unaudited accounts for the year ended 30 September 2024
Milne-White Books Limited Unaudited accounts Contents
Page
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Milne-White Books Limited Company Information for the year ended 30 September 2024
Directors
Emma Milne-White Alexander Milne
Company Number
05934992 (England and Wales)
Registered Office
24 HIGH STREET HUNGERFORD BERKSHIRE RG17 0NF UNITED KINGDOM
Accountants
Monty Accounting Solutions 16 Smitham Bridge Road Hungerford Berkshire RG17 0QP
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Milne-White Books Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
20,000 
20,000 
Tangible assets
1,101 
1,652 
21,101 
21,652 
Current assets
Inventories
55,575 
73,543 
Debtors
17,054 
10,513 
Cash at bank and in hand
6,735 
13,505 
79,364 
97,561 
Creditors: amounts falling due within one year
(53,064)
(65,694)
Net current assets
26,300 
31,867 
Total assets less current liabilities
47,401 
53,519 
Creditors: amounts falling due after more than one year
(5,825)
(14,359)
Provisions for liabilities
Deferred tax
(194)
(194)
Net assets
41,382 
38,966 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
41,282 
38,866 
Shareholders' funds
41,382 
38,966 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by
Alexander Milne Director Company Registration No. 05934992
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Milne-White Books Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Milne-White Books Limited is a private company, limited by shares, registered in England and Wales, registration number 05934992. The registered office is 24 HIGH STREET, HUNGERFORD, BERKSHIRE, RG17 0NF, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing balance 25%
Computer equipment
Reducing balance 25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
20,000 
At 30 September 2024
20,000 
Amortisation
At 1 October 2023
- 
At 30 September 2024
- 
Net book value
At 30 September 2024
20,000 
At 30 September 2023
20,000 
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Milne-White Books Limited Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
49,800 
3,248 
2,248 
55,296 
At 30 September 2024
49,800 
3,248 
2,248 
55,296 
Depreciation
At 1 October 2023
49,800 
2,196 
1,648 
53,644 
Charge for the year
- 
351 
200 
551 
At 30 September 2024
49,800 
2,547 
1,848 
54,195 
Net book value
At 30 September 2024
- 
701 
400 
1,101 
At 30 September 2023
- 
1,052 
600 
1,652 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,230 
2,716 
Accrued income and prepayments
11,762 
6,273 
Other debtors
1,062 
1,524 
17,054 
10,513 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,627 
9,627 
Trade creditors
4,833 
45,535 
Taxes and social security
6,357 
5,118 
Other creditors
31,764 
4,792 
Loans from directors
483 
622 
53,064 
65,694 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
5,825 
14,359 
9
Average number of employees
During the year the average number of employees was 12 (2023: 6).
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