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REGISTERED NUMBER: 03180973 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Hercules Books Limited

T/A

Falcon Books

Hercules Books Limited (Registered number: 03180973)

T/A Falcon Books

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Hercules Books Limited

T/A Falcon Books

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mrs H De Boer Buitenkant

| SECRETARY: | Mr D R Affleck

| REGISTERED OFFICE: | Lewis House

| Great Chesterford Court

| Great Chesterford

| Essex

| CB10 1PF

| REGISTERED NUMBER: | 03180973 (England and Wales)

Hercules Books Limited (Registered number: 03180973)

T/A Falcon Books

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 11,429 |  | 11,429 |  |

CURRENT ASSETS

Debtors | 6 | 20,507 |  | 85,376 |  |

Cash at bank | 143,492 |  | 125,802 |  |

163,999 |  | 211,178 |  |

CREDITORS

Amounts falling due within one year | 7 | 338 |  | 49,332 |  |

NET CURRENT ASSETS | 163,661 |  | 161,846 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 175,090 |  | 173,275 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 175,088 |  | 173,273 |  |

SHAREHOLDERS' FUNDS | 175,090 |  | 173,275 |  |

Hercules Books Limited (Registered number: 03180973)

T/A Falcon Books

Balance Sheet - continued

31 March 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 29 September 2025 and were signed by:

Mrs H De Boer Buitenkant - Director

Hercules Books Limited (Registered number: 03180973)

T/A Falcon Books

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Hercules 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.

| 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised 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.

Hercules Books Limited (Registered number: 03180973)

T/A Falcon Books

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 11,429 |  |

| NET BOOK VALUE

| At 31 March 2025 | 11,429 |  |

| At 31 March 2024 | 11,429 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 42,790 |  |

| Other debtors | 20,507 |  | 42,586 |  |

20,507 |  | 85,376 |  |

| Included within other debtors disclosed above is a balance of £20,000 (2024 - £40,000) in relation to an

| intercompany loan and a balance of £507 (2024 - £2,586) in relation to recoverable tax.

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 37,545 |  |

| Taxation and social security | 338 |  | 7,038 |  |

| Other creditors | - |  | 4,749 |  |

338 |  | 49,332 |  |