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Company Registration No. 12536551 (England and Wales)
UK Law Book Sellers Ltd Unaudited accounts for the year ended 31 March 2025
UK Law Book Sellers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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UK Law Book Sellers Ltd Company Information for the year ended 31 March 2025
Directors
Mr Haider Subhani Chishty Mr Hamera Tahira
Company Number
12536551 (England and Wales)
Registered Office
Unit B4, Park Works Allerton Place Off Gibbet Street Halifax HX1 5JJ England
Accountants
Pinnacle Chartered Accountants & Tax Advisors The Elsie Whiteley Innovation Centre Hopwood Lane Halifax HX1 5ER
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UK Law Book Sellers Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,658
5,250
Current assets
Inventories
20,179
500
Debtors
78,427
8,488
Cash at bank and in hand
1,806
225
100,412
9,213
Creditors: amounts falling due within one year
(82,910)
(6,202)
Net current assets
17,502
3,011
Total assets less current liabilities
21,160
8,261
Creditors: amounts falling due after more than one year
-
(469)
Provisions for liabilities
Deferred tax
5
(695)
(998)
Net assets
20,465
6,794
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
20,365
6,694
Shareholders' funds
20,465
6,794
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 20 May 2025 and were signed on its behalf by
Mr Haider Subhani Chishty Director Company Registration No. 12536551
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UK Law Book Sellers Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
UK Law Book Sellers Ltd is a private company, limited by shares, registered in England and Wales, registration number 12536551. The registered office is Unit B4, Park Works Allerton Place, Off Gibbet Street, Halifax, HX1 5JJ, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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:
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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UK Law Book Sellers Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2024
11,537
Additions
1,723
At 31 March 2025
13,260
Depreciation
At 1 April 2024
6,287
Charge for the year
3,315
At 31 March 2025
9,602
Net book value
At 31 March 2025
3,658
At 31 March 2024
5,250
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
695
998
2025
2024
£
£
Provision at start of year
998
1,032
Credited to the profit and loss account
(303)
(34)
Provision at end of year
695
998
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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