Registration number: 08020380

Sprotbrough Community Library Ltd.

trading as Sprotbrough Community Library Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Sprotbrough Community Library Ltd.

trading as Sprotbrough Community Library Ltd

Company Information

Directors

Mr D Bluff Mr L Walters Mr P Taylor Mrs C A Ransome

Registered office

Sprotbrough Road Sprotbrough Doncaster South Yorkshire DN5 8BA

Sprotbrough Community Library Ltd.

trading as Sprotbrough Community Library Ltd

(Registration number: 08020380)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,862	3,611
Current assets
Debtors	5	571	642
Cash at bank and in hand		26,679	24,791
		27,250	25,433
Creditors: Amounts falling due within one year	6	(1,270)	(649)
Net current assets		25,980	24,784
Net assets		28,842	28,395
Capital and reserves
Retained earnings		28,842	28,395
Shareholders' funds		28,842	28,395

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 January 2026 and signed on its behalf by:
 

......................................... Mr L Walters Director

Sprotbrough Community Library Ltd.

trading as Sprotbrough Community Library Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Sprotbrough Road
Sprotbrough
Doncaster
South Yorkshire
DN5 8BA

These financial statements were authorised for issue by the Board on 13 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Sprotbrough Community Library Ltd.

trading as Sprotbrough Community Library Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

Sprotbrough Community Library Ltd.

trading as Sprotbrough Community Library Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2024	12,294	12,294
Additions	385	385
At 30 April 2025	12,679	12,679
Depreciation
At 1 May 2024	8,683	8,683
Charge for the year	1,134	1,134
At 30 April 2025	9,817	9,817
Carrying amount
At 30 April 2025	2,862	2,862
At 30 April 2024	3,611	3,611

5

Debtors

Current	2025 £	2024 £
Other debtors	571	642
	571	642

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	1,270	649