01299980falsethat of retail sale of books in specialised stores2024-02-012025-01-31http://www.companieshouse.gov.uk/2024-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-01-31http://www.companieshouse.gov.uk/cd:Director12024-02-012025-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-01-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-01-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-02-012025-01-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-02-012025-01-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-02-012025-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-01-31http://www.companieshouse.gov.uk/2024-02-012025-01-31http://www.companieshouse.gov.uk/2024-01-31http://www.companieshouse.gov.uk/cd:FRS1022024-02-012025-01-31http://www.companieshouse.gov.uk/2025-01-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-02-012025-01-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-01-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-02-012025-01-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-01-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 01299980
St. Andrews Bookshop Limited
ACCOUNTS
FOR THE YEAR ENDED 31/01/2025
Prepared By:
Woodways Accountancy
Accountants
The White Cottage
10 Worminghall Road
Oakley
Bucks
HP18 9QY
St. Andrews Bookshop Limited
ACCOUNTS
FOR THE YEAR ENDED 31/01/2025
DIRECTORS
S D Barnett Esq
REGISTERED OFFICE
63-65 High Street
Great Missenden
Bucks
HP16 0AA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 01299980
ACCOUNTANTS
Woodways Accountancy
Accountants
The White Cottage
10 Worminghall Road
Oakley
Bucks
HP18 9QY
St. Andrews Bookshop Limited
ACCOUNTS
FOR THEYEARENDED31/01/2025
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
St. Andrews Bookshop Limited
BALANCE SHEET AT 31/01/2025
20252024
Notes££
FIXED ASSETS
Tangible assets3614,853618,914
CURRENT ASSETS
Stock178,950208,950
Debtors510,6927,352
189,642216,302
CREDITORS: Amounts falling due within one year6201,285231,471
NET CURRENT LIABILITIES(11,643)(15,169)
TOTAL ASSETS LESS CURRENT LIABILITIES603,210603,745
CREDITORS: Amounts falling due after more than one year7349,817358,434
NET ASSETS253,393245,311
CAPITAL AND RESERVES
Called up share capital8250,100250,100
Revaluation reserve1e,9482,259482,259
Profit and loss account(478,966)(487,048)
SHAREHOLDERS' FUNDS253,393245,311
For the year ending 31/01/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 29/10/2025 and signed on their behalf by
.............................
S D Barnett Esq
Director
St. Andrews Bookshop Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 2%
Fixtures and Fittingsstraight line 10-33%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 9).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.
St. Andrews Bookshop Limited
2. EMPLOYEES
20252024
No.No.
Average number of employees1010
3. TANGIBLE FIXED ASSETS
Land AndFixtures
Buildingsand FittingsTotal
£££
Cost
At 01/02/2024638,3878,342646,729
At 31/01/2025638,3878,342646,729
Depreciation
At 01/02/202421,8585,95727,815
For the year3,1239384,061
At 31/01/202524,9816,89531,876
Net Book Amounts
At 31/01/2025613,4061,447614,853
At 31/01/2024616,5292,385618,914
4. STOCK 20252024
££
Stock comprises:
Stock178,950208,950
178,950208,950
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors7,6237,352
Prepayments3,069-
10,6927,352
St. Andrews Bookshop Limited
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
VAT634566
PAYE control6,0633,690
Bank loans and overdrafts28,29825,752
Loans5,6485,648
Trade creditors97,11099,372
Other creditors62,65782,286
Accruals87514,157
201,285231,471
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank and other loans (unsecured) >1yr349,817358,434
349,817358,434
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
250100 Ordinary shares of £1 each250100250100
250,100250,100
9. REVALUATION RESERVE 20252024
££
Revaluation reserve482,259482,259
482,259482,259