Company Registration No. 12514468 (England and Wales)
The Book Brothers Limited
Unaudited accounts
for the year ended 31 March 2025
The Book Brothers Limited
Statement of financial position
as at 31 March 2025
Tangible assets
3,545,067
3,635,361
Cash at bank and in hand
79,126
201,096
Creditors: amounts falling due within one year
(275,412)
(178,892)
Net current assets
24,748
149,510
Total assets less current liabilities
3,569,815
3,784,871
Creditors: amounts falling due after more than one year
(2,088,000)
(2,536,000)
Provisions for liabilities
Deferred tax
(44,771)
(50,463)
Net assets
1,437,044
1,198,408
Called up share capital
100
100
Profit and loss account
1,436,944
1,198,308
Shareholders' funds
1,437,044
1,198,408
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by
Mohamed Yahya THADHA
Director
Company Registration No. 12514468
The Book Brothers Limited
Notes to the Accounts
for the year ended 31 March 2025
The Book Brothers Limited is a private company, limited by shares, registered in England and Wales, registration number 12514468. The registered office is 85 Highway Road, Leicester, LE5 5RF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2.5% straight line
Plant & machinery
10% straight line
Computer equipment
25% straight line
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 April 2024
3,501,037
264,122
3,765,159
At 31 March 2025
3,501,037
267,689
3,768,726
At 1 April 2024
67,527
62,271
129,798
Charge for the year
67,526
26,335
93,861
At 31 March 2025
135,053
88,606
223,659
At 31 March 2025
3,365,984
179,083
3,545,067
At 31 March 2024
3,433,510
201,851
3,635,361
The investment property fair value included in the profit for the year was determined by the directors by reference to current market prices for comparable property, adjusted for any differences in nature, location and condition.
The Book Brothers Limited
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Accrued income and prepayments
176,726
121,170
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
107,673
117,080
Other creditors
15,398
1,613
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
2,088,000
2,536,000
9
Transactions with related parties
Other creditors include unsecured, interest free loans advanced:
£522,000 by Books 2 Door Ltd, a company in which Mr Abdul Kadir THADHA is materially interested as a director.
£522,000 by PCS Books Ltd a company in which Mr Suleman Aziz THADHA is materially interested as a director.
£522,000 by Plodit Ltd a company in which Mr Mohamed Yahya THADHA is materially interested as a director.
£522,000 by Price Cut Books Ltd a company in which Mr Abdul Rashid THADHA is materially interested as a director.
The company provided services as follows:
£204,000 to Books 2 Door Ltd, a company in which Mr Abdul Kadir THADHA is materially interested as a director.
£204,000 to PCS Books Ltd a company in which Mr Suleman Aziz THADHA is materially interested as a director.
£204,000 to Plodit Ltd a company in which Mr Mohamed Yahya THADHA is materially interested as a director.
£204,000 to Price Cut Books Ltd a company in which Mr Abdul Rashid THADHA is materially interested as a director.
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).