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REGISTERED NUMBER: 12307772 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

THE MYSTERY BOOK CLUB LTD

THE MYSTERY BOOK CLUB LTD (REGISTERED NUMBER: 12307772)






Contents of the Financial Statements
for the year ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE MYSTERY BOOK CLUB LTD

Company Information
for the year ended 30 November 2024







DIRECTOR: D Haviland





REGISTERED OFFICE: 13 Lyminster Avenue
Brighton
BN1 8JL





REGISTERED NUMBER: 12307772 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

THE MYSTERY BOOK CLUB LTD (REGISTERED NUMBER: 12307772)

Balance Sheet
30 November 2024

2024 2023
Notes £ £
CURRENT ASSETS
Stocks 1,200 1,400
Debtors 4 - 1,243
Cash at bank 2,461 8,227
3,661 10,870
CREDITORS
Amounts falling due within one year 5 (7,244 ) (13,430 )
NET CURRENT LIABILITIES (3,583 ) (2,560 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,583

)

(2,560

)

CREDITORS
Amounts falling due after more than one
year

6

(179

)

(2,250

)
NET LIABILITIES (3,762 ) (4,810 )

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings (3,764 ) (4,812 )
SHAREHOLDERS' FUNDS (3,762 ) (4,810 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 12 August 2025 and were signed by:



D Haviland - Director


THE MYSTERY BOOK CLUB LTD (REGISTERED NUMBER: 12307772)

Notes to the Financial Statements
for the year ended 30 November 2024

1. STATUTORY INFORMATION

The Mystery Book Club Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the fair value of consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of subscriptions is recognised as the subscription activity progresses. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Stocks
Stock is valued at the lower of cost and estimated selling price less costs.

Financial instruments
Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern
Total liabilities exceed current assets at the balance sheet date. The director, however, considers that the company has sufficient liquid assets to meet its liabilities, as and when they fall due, and that the company has sufficient support from its creditors. Accordingly, the director considers that it is appropriate to prepare the accounts on a going concern basis.

3. EMPLOYEES AND DIRECTORS

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

THE MYSTERY BOOK CLUB LTD (REGISTERED NUMBER: 12307772)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors - 1,243

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 1,500 1,500
Trade creditors 315 300
Taxation and social security 1,284 427
Other creditors 4,145 11,203
7,244 13,430

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 179 2,250

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
2 Ordinary £1 2 2