1 April 2024 false No description of principal activity Taxfiler 2024.6 05582631business:PrivateLimitedCompanyLtd2024-04-012025-03-31 055826312024-03-31 055826312024-04-012025-03-31 05582631business:AuditExemptWithAccountantsReport2024-04-012025-03-31 05582631business:FilletedAccounts2024-04-012025-03-31 055826312025-03-31 05582631business:Director12024-04-012025-03-31 05582631business:RegisteredOffice2024-04-012025-03-31 055826312024-03-31 05582631core:WithinOneYear2025-03-31 05582631core:WithinOneYear2024-03-31 05582631core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 05582631core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 05582631core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 05582631core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 05582631core:PreviouslyStatedAmount2025-03-31 05582631core:PreviouslyStatedAmount2024-03-31 05582631business:SmallEntities2024-04-012025-03-31 05582631countries:EnglandWales2024-04-012025-03-31 05582631core:OtherPropertyPlantEquipment2024-04-012025-03-31 05582631core:FurnitureFittings2024-03-31 05582631core:FurnitureFittings2025-03-31 05582631core:FurnitureFittings2024-04-012025-03-31 055826312023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 05582631 (England and Wales)
Books & Periodicals Agency Limited Unaudited accounts for the year ended 31 March 2025
Books & Periodicals Agency Limited Unaudited accounts Contents
Page
- 2 -
Books & Periodicals Agency Limited Company Information for the year ended 31 March 2025
Director
Kaplil Gupta
Company Number
05582631 (England and Wales)
Registered Office
Books & Periodicals Agency Ltd Unit 4 Hounslow Business Park, Alice Way Hounslow Middlesex TW3 3UD England
Accountants
AM ACCOUNTEX LTD 95 Mortimer Street London W1W7GB
- 3 -
Books & Periodicals Agency Limited Accountants' report
Accountants' report to the director of Books & Periodicals Agency Limited (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 March 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
AM ACCOUNTEX LTD 95 Mortimer Street London W1W7GB 7 August 2025
- 4 -
Books & Periodicals Agency Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,416 
1,888 
Current assets
Inventories
15,500 
- 
Debtors
274,373 
281,573 
Cash at bank and in hand
2,831 
4,924 
292,704 
286,497 
Creditors: amounts falling due within one year
(145,843)
(145,719)
Net current assets
146,861 
140,778 
Net assets
148,277 
142,666 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
147,277 
141,666 
Shareholders' funds
148,277 
142,666 
For the year ending 31 March 2025 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 director acknowledges his 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 and authorised for issue on 9 August 2025 and were signed on its behalf by
Kaplil Gupta Director Company Registration No. 05582631
- 5 -
Books & Periodicals Agency Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Books & Periodicals Agency Limited is a private company, limited by shares, registered in England and Wales, registration number 05582631. The registered office is Books & Periodicals Agency Ltd, Unit 4, Hounslow Business Park, Alice Way, Hounslow, Middlesex, TW3 3UD, England.
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:
Other tangible fixed assets
1888
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
8,304 
At 31 March 2025
8,304 
Depreciation
At 1 April 2024
6,416 
Charge for the year
472 
At 31 March 2025
6,888 
Net book value
At 31 March 2025
1,416 
At 31 March 2024
1,888 
- 6 -
Books & Periodicals Agency Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
60,906 
13,292 
Trade debtors
190,956 
245,509 
Accrued income and prepayments
4,250 
4,250 
Other debtors
18,261 
18,522 
274,373 
281,573 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
12,500 
29,978 
Trade creditors
118,207 
- 
Taxes and social security
5,270 
10,955 
Other creditors
5,228 
103,970 
Loans from directors
1,158 
- 
Accruals
3,480 
816 
145,843 
145,719 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -