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REGISTERED NUMBER: 12831176 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2024 |

| for |

| Bookshoppe Limited |

| Bookshoppe Limited (Registered number: 12831176) |

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Bookshoppe Limited |

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | M J Halls

| R A Hunter

| S A D Lambert

| S A A Lovegrove

| F L Sinclair

| N M Vanderbilt

| SECRETARY: | J Sessler

| REGISTERED OFFICE: | 3rd Floor, 86-90 Paul Street

| London

| EC2A 4NE

| REGISTERED NUMBER: | 12831176 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Caroline Peverett BA FCA

| AUDITORS: | Tuerner Audit Limited

| Bridge House

| Old Grantham Road

| Whatton

| Nottingham

| NG13 9FG

| Bookshoppe Limited (Registered number: 12831176) |

Balance Sheet

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 2,180 |  | 2,411 |  |

CURRENT ASSETS

Debtors | 6 | 93,035 |  | 68,095 |  |

Cash at bank | 1,581,899 |  | 1,491,959 |  |

1,674,934 |  | 1,560,054 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,239,347 |  | 1,098,881 |  |

NET CURRENT ASSETS | 435,587 |  | 461,173 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 437,767 |  | 463,584 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,033 |  | 1,033 |  |

Other reserves | 9 | 400,000 |  | 400,000 |  |

Retained earnings | 9 | 36,734 |  | 62,551 |  |

SHAREHOLDERS' FUNDS | 437,767 |  | 463,584 |  |

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 11 September 2025 and were signed on its behalf by:

N M Vanderbilt - Director | M J Halls - Director

R A Hunter - Director | S A D Lambert - Director

S A A Lovegrove - Director | F L Sinclair - Director

| Bookshoppe Limited (Registered number: 12831176) |

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Bookshoppe 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.

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

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The company will benefit from financial support from its ultimate parent company, which has confirmed that it will provide the company with sufficient resources to enable it to meet its debts as they fall due for a period of at least 12 months from the date of approval of these financial statements. The Director has reviewed and considered relevant information including the annual budget, the post balance sheet date performance and growth, and the cash flow forecasts in making their assessment. Based on these assessments the Director believes that it is still appropriate to adopt the going concern basis in preparing the financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of consideration received for orders dispatched to customers, excluding discounts, rebates, value added tax and other sales taxes. Turnover is deferred where funds are received from customers but control of goods has not yet passed to the customer.

| 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 | - | 25% on cost

| 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.

| Bookshoppe Limited (Registered number: 12831176) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

3. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2023 - 9 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024 | 7,569 |  |

| Additions | 1,630 |  |

| Disposals | (708 | ) |

| At 31 December 2024 | 8,491 |  |

| DEPRECIATION

| At 1 January 2024 | 5,158 |  |

| Charge for year | 1,847 |  |

| Eliminated on disposal | (694 | ) |

| At 31 December 2024 | 6,311 |  |

| NET BOOK VALUE

| At 31 December 2024 | 2,180 |  |

| At 31 December 2023 | 2,411 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 55,886 |  | 41,318 |  |

| Other debtors | 37,149 |  | 26,777 |  |

93,035 |  | 68,095 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | 414,295 |  | 430,031 |  |

| Amounts owed to group undertakings | 54,220 |  | 6,400 |  |

| Taxation and social security | 19,931 |  | - |  |

| Other creditors | 750,901 |  | 662,450 |  |

1,239,347 |  | 1,098,881 |  |

| Bookshoppe Limited (Registered number: 12831176) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 8,432 | Ordinary Shares | 0.01 | 84 |  | 84 |  |

| Allotted and issued:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 94,860 | Ordinary shares | 0.01 | 949 |  | 949 |  |

9. | RESERVES

| Retained |  | Other |

| earnings |  | reserves |  | Totals

£ | £ | £ |

| At 1 January 2024 | 62,551 |  | 400,000 |  | 462,551 |  |

| Deficit for the year | (25,817 | ) | (25,817 | ) |

| At 31 December 2024 | 36,734 |  | 400,000 |  | 436,734 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Caroline Peverett BA FCA (Senior Statutory Auditor)

| for and on behalf of Tuerner Audit Limited

11. | OTHER RESERVES

| The board of directors of the ultimate parent company Bookshop Inc. resolved on 17 November 2023 to convert £400,000 of loan balance owed by the company to Bookshop Inc. to a capital contribution. This conversion was acknowledged and accepted by the board of directors of the company on 23 November 2023.

| This capital contribution is not repayable other than by way of a distribution through Bookshop Holdings Limited, a wholly owned subsidiary of Bookshop Inc. and direct parent of Bookshoppe Limited.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Bookshop Inc, a company registered in USA.