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Registered number: 06856820
Beyond The Book Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford-Upon-Avon
CV37 9NP
Beyond The Book Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Beyond The Book Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06856820

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,136 |  | 9,459
|  |  | 8,136 |  | 9,459
CURRENT ASSETS
Debtors | 5 | 177,895 |  | 252,458 |
Cash at bank and in hand |  | 104,139 |  | 150,439 |
|  | 282,034 |  | 402,897 |
Creditors: Amounts Falling Due Within One Year | 6 | (252,530 ) |  | (302,969 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,504 |  | 99,928
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 37,640 |  | 109,387
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (32,716 ) |  | (12,542 )
NET ASSETS |  |  | 4,924 |  | 96,845
CAPITAL AND RESERVES
Called up share capital | 9 |  | 201 |  | 201
Profit and Loss Account |  |  | 4,723 |  | 96,644
SHAREHOLDERS' FUNDS |  |  | 4,924 |  | 96,845

Page 1
Page 2
Beyond The Book Limited
Balance Sheet (continued)
As At 31 March 2025
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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs S Moist Director
28/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Beyond The Book Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Beyond The Book Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06856820 . The registered office is 13 The Courtyard Timothy's Bridge Road, Stratford Upon Avon, Warwickshire, CV37 9NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 20% on cost

Page 3
Page 4
Beyond The Book Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 16)
12 16
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 5,590 | 22,713 | 28,303
Additions | - | 578 | 578
As at 31 March 2025 | 5,590 | 23,291 | 28,881
Depreciation
As at 1 April 2024 | 3,440 | 15,404 | 18,844
Provided during the period | 429 | 1,472 | 1,901
As at 31 March 2025 | 3,869 | 16,876 | 20,745

...CONTINUED
Page 4
Page 5
Beyond The Book Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 1,721 | 6,415 | 8,136
As at 1 April 2024 | 2,150 | 7,309 | 9,459

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 161,399 |  | 205,614
Other debtors | 16,496 |  | 46,844
| 177,895 |  | 252,458

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 81,433 |  | 88,193
Bank loans and overdrafts | 12,578 |  | 10,000
Other loans | 16,866 |  | -
Other creditors | 23,612 |  | 32,494
Taxation and social security | 118,041 |  | 172,282
| 252,530 |  | 302,969

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,666 |  | 12,542
Other loans | 31,050 |  | -
| 32,716 |  | 12,542

8. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 10,000 |  | 10,000
Other loans | 16,866 |  | -
| 26,866 |  | 10,000

Page 5
Page 6
Beyond The Book Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 1,666 |  | 12,542
Other loans | 31,050 |  | -
| 32,716 |  | 12,542

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 201 |  | 201

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Anna Smith | 13,632 | - | 9,990 | - | 3,641
Mr Adam Smith | 14,140 | - | 9,990 | - | 4,150
Mrs Sally Moist | 13,740 | - | 9,990 | - | 3,750

The above loan is unsecured, interest free and repayable on demand.
Page 6