REGISTERED NUMBER: 01547839 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Brooklands Books Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr I Dowdeswell

Mrs J M Powell

SECRETARY:

Mrs J M Powell

REGISTERED OFFICE:

Unit 3, Investment House

28 Queens Road

Weybridge

Surrey

KT13 9UT

REGISTERED NUMBER:

01547839 (England and Wales)

ACCOUNTANTS:

Southworth & Co

Unit 3, Investment House

28 Queens Road

Weybridge

Surrey

KT13 9UT

FIXED ASSETS

Tangible assets

4

12,085

1,476

CURRENT ASSETS

Stocks

20,533

30,501

Debtors

5

69,457

219,388

Cash in hand

285,509

260,756

375,499

510,645

CREDITORS

Amounts falling due within one year

6

64,510

39,492

NET CURRENT ASSETS

310,989

471,153

TOTAL ASSETS LESS CURRENT LIABILITIES

323,074

472,629

CAPITAL AND RESERVES

Called up share capital

900

900

Capital redemption reserve

100

100

Retained earnings

322,074

471,629

SHAREHOLDERS' FUNDS

323,074

472,629

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 directors acknowledge their 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 Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

Mr I Dowdeswell - Director

1.	STATUTORY INFORMATION

Brooklands 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment and computers 20% straight line

Motor vehicles 20% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

16,068

Additions

13,917

At 31 March 2025

29,985

DEPRECIATION

At 1 April 2024

14,592

Charge for year

3,308

At 31 March 2025

17,900

NET BOOK VALUE

At 31 March 2025

12,085

At 31 March 2024

1,476

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

19,575

37,542

Other debtors

49,882

181,846

69,457

219,388

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

14,029

10,053

Taxation and social security

17,163

6,161

Other creditors

33,318

23,278

64,510

39,492