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REGISTERED NUMBER: 04770976 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

PLUTO BOOKS LIMITED

PLUTO BOOKS LIMITED (REGISTERED NUMBER: 04770976)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PLUTO BOOKS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: A H Balfour
A E Beech
D Castle
V Selbach
Dr R M Van Zwanenberg
C Clarke
A L Medley





SECRETARY: A Jeanpert





REGISTERED OFFICE: New Wing, Somerset House
Strand
London
WC2R 1LA





REGISTERED NUMBER: 04770976 (England and Wales)





ACCOUNTANTS: Centora James Limited
Jury Farm
Ripley Lane
West Horsley
KT24 6JT

PLUTO BOOKS LIMITED (REGISTERED NUMBER: 04770976)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 33,255 23,451
Tangible assets 5 5,889 4,721
Investments 6 26,152 156,509
65,296 184,681

CURRENT ASSETS
Stocks 231,430 257,386
Debtors 7 641,953 724,652
Cash at bank and in hand 458,822 173,335
1,332,205 1,155,373
CREDITORS
Amounts falling due within one year 8 548,993 515,134
NET CURRENT ASSETS 783,212 640,239
TOTAL ASSETS LESS CURRENT LIABILITIES 848,508 824,920

CREDITORS
Amounts falling due after more than one year 9 5,000 15,000
NET ASSETS 843,508 809,920

CAPITAL AND RESERVES
Called up share capital 250 250
Share premium 499,965 499,965
Capital redemption reserve 126,749 126,749
Retained earnings 216,544 182,956
SHAREHOLDERS' FUNDS 843,508 809,920

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

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

The directors acknowledge their 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.

PLUTO BOOKS LIMITED (REGISTERED NUMBER: 04770976)

BALANCE SHEET - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 2 June 2025 and were signed on its behalf by:





V Selbach - Director


PLUTO BOOKS LIMITED (REGISTERED NUMBER: 04770976)

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

1. STATUTORY INFORMATION

PLUTO 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Development costs are being amortised evenly over their estimated useful life of nil years.

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 etc - at varying rates on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 20 ) .

PLUTO BOOKS LIMITED (REGISTERED NUMBER: 04770976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024 32,614
Additions 28,337
At 31 December 2024 60,951
AMORTISATION
At 1 January 2024 9,163
Charge for year 18,533
At 31 December 2024 27,696
NET BOOK VALUE
At 31 December 2024 33,255
At 31 December 2023 23,451

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 69,660
Additions 3,430
At 31 December 2024 73,090
DEPRECIATION
At 1 January 2024 64,939
Charge for year 2,262
At 31 December 2024 67,201
NET BOOK VALUE
At 31 December 2024 5,889
At 31 December 2023 4,721

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024 156,509
Disposals (130,357 )
At 31 December 2024 26,152
NET BOOK VALUE
At 31 December 2024 26,152
At 31 December 2023 156,509

PLUTO BOOKS LIMITED (REGISTERED NUMBER: 04770976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 352,710 407,229
Other debtors 289,243 317,423
641,953 724,652

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 351,664 376,880
Taxation and social security 24,767 18,197
Other creditors 172,562 120,057
548,993 515,134

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Other creditors 5,000 15,000

10. RELATED PARTY DISCLOSURES

During the year the company paid professional fees to A H Balfour of £8,909 (2023: £761)

Charlie Clarke and Dr R M Van Zwanenberg were directors of The Pluto Educational Trust which is the
majority shareholder in Pluto Books Limited. Dr. Van Zwanenberg resigned as a director from The Pluto Educational Trust on 20th February 2024.

11. ULTIMATE CONTROLLING PARTY

The controlling party is The Pluto Educational Trust. A company limited by guarantee (number 07157868) and a registered charity (number 1136616).