CAMERON BOOKSHOPS LIMITED


Director	CAMERON, Alison Jane


Registered Address	The Vinson Centre University Of Buckingham
	Hunter Street
	Buckingham
	MK18 1EG


Registered Number	09923526 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		599		756
			599		756
Current assets
Stocks	4	7,040		5,109
Debtors		16		-
Cash at bank and on hand		77,969		81,197
		85,025		86,306
Creditors amounts falling due within one year	5	(65,052)		(69,906)
Net current assets (liabilities)			19,973		16,400
Total assets less current liabilities			20,572		17,156
Net assets			20,572		17,156
Capital and reserves
Called up share capital			1		1
Profit and loss account			20,571		17,155
Shareholders' funds			20,572		17,156

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 September 2025, and are signed on its behalf by:

CAMERON, Alison Jane
Director
Registered Company No. 09923526

CAMERON BOOKSHOPS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 January 24	1,774	1,774
At 31 December 24	1,774	1,774
Depreciation and impairment
At 01 January 24	1,018	1,018
Charge for year	157	157
At 31 December 24	1,175	1,175
Net book value
At 31 December 24	599	599
At 31 December 23	756	756

4.	Stocks

	2024	2023
	£	£
Finished goods	7,040	5,109
Total	7,040	5,109

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	5,626	13,033
Taxation and social security	1,031	712
Other creditors	16,869	18,636
Accrued liabilities and deferred income	41,526	37,525
Total	65,052	69,906


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.