2024-11-01 2025-10-31 2025-10-31 false 07714985 OU BOOKS LIMITED 2026-03-18 69202 false iso4217:GBP xbrli:pure 07714985 2024-10-31 07714985 2025-10-31 07714985 2024-11-01 2025-10-31 07714985 2023-10-31 07714985 2024-10-31 07714985 2023-11-01 2024-10-31 07714985 bus:SmallEntities 2024-11-01 2025-10-31 07714985 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07714985 bus:AbridgedAccounts 2024-11-01 2025-10-31 07714985 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07714985 core:WithinOneYear 2025-10-31 07714985 core:AfterOneYear 2025-10-31 07714985 core:WithinOneYear 2024-10-31 07714985 core:AfterOneYear 2024-10-31 07714985 core:ShareCapital 2025-10-31 07714985 core:SharePremium 2025-10-31 07714985 core:RevaluationReserve 2025-10-31 07714985 core:OtherReservesSubtotal 2025-10-31 07714985 core:RetainedEarningsAccumulatedLosses 2025-10-31 07714985 core:ShareCapital 2024-10-31 07714985 core:SharePremium 2024-10-31 07714985 core:RevaluationReserve 2024-10-31 07714985 core:OtherReservesSubtotal 2024-10-31 07714985 core:RetainedEarningsAccumulatedLosses 2024-10-31 07714985 core:LandBuildings 2025-10-31 07714985 core:PlantMachinery 2025-10-31 07714985 core:Vehicles 2025-10-31 07714985 core:FurnitureFittings 2025-10-31 07714985 core:OfficeEquipment 2025-10-31 07714985 core:NetGoodwill 2025-10-31 07714985 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 07714985 core:ListedExchangeTraded 2025-10-31 07714985 core:UnlistedNon-exchangeTraded 2025-10-31 07714985 core:LandBuildings 2024-10-31 07714985 core:PlantMachinery 2024-10-31 07714985 core:Vehicles 2024-10-31 07714985 core:FurnitureFittings 2024-10-31 07714985 core:OfficeEquipment 2024-10-31 07714985 core:NetGoodwill 2024-10-31 07714985 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 07714985 core:ListedExchangeTraded 2024-10-31 07714985 core:UnlistedNon-exchangeTraded 2024-10-31 07714985 core:LandBuildings 2024-11-01 2025-10-31 07714985 core:PlantMachinery 2024-11-01 2025-10-31 07714985 core:Vehicles 2024-11-01 2025-10-31 07714985 core:FurnitureFittings 2024-11-01 2025-10-31 07714985 core:OfficeEquipment 2024-11-01 2025-10-31 07714985 core:NetGoodwill 2024-11-01 2025-10-31 07714985 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 07714985 core:ListedExchangeTraded 2024-11-01 2025-10-31 07714985 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 07714985 core:MoreThanFiveYears 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments 2025-10-31 07714985 core:Non-currentFinancialInstruments 2024-10-31 07714985 dpl:CostSales 2024-11-01 2025-10-31 07714985 dpl:DistributionCosts 2024-11-01 2025-10-31 07714985 core:LandBuildings 2024-11-01 2025-10-31 07714985 core:PlantMachinery 2024-11-01 2025-10-31 07714985 core:Vehicles 2024-11-01 2025-10-31 07714985 core:FurnitureFittings 2024-11-01 2025-10-31 07714985 core:OfficeEquipment 2024-11-01 2025-10-31 07714985 dpl:AdministrativeExpenses 2024-11-01 2025-10-31 07714985 core:NetGoodwill 2024-11-01 2025-10-31 07714985 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 07714985 dpl:GroupUndertakings 2024-11-01 2025-10-31 07714985 dpl:ParticipatingInterests 2024-11-01 2025-10-31 07714985 dpl:GroupUndertakings core:ListedExchangeTraded 2024-11-01 2025-10-31 07714985 core:ListedExchangeTraded 2024-11-01 2025-10-31 07714985 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 07714985 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 07714985 dpl:CostSales 2023-11-01 2024-10-31 07714985 dpl:DistributionCosts 2023-11-01 2024-10-31 07714985 core:LandBuildings 2023-11-01 2024-10-31 07714985 core:PlantMachinery 2023-11-01 2024-10-31 07714985 core:Vehicles 2023-11-01 2024-10-31 07714985 core:FurnitureFittings 2023-11-01 2024-10-31 07714985 core:OfficeEquipment 2023-11-01 2024-10-31 07714985 dpl:AdministrativeExpenses 2023-11-01 2024-10-31 07714985 core:NetGoodwill 2023-11-01 2024-10-31 07714985 core:IntangibleAssetsOtherThanGoodwill 2023-11-01 2024-10-31 07714985 dpl:GroupUndertakings 2023-11-01 2024-10-31 07714985 dpl:ParticipatingInterests 2023-11-01 2024-10-31 07714985 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 07714985 core:ListedExchangeTraded 2023-11-01 2024-10-31 07714985 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 07714985 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 07714985 core:NetGoodwill 2025-10-31 07714985 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 07714985 core:LandBuildings 2025-10-31 07714985 core:PlantMachinery 2025-10-31 07714985 core:Vehicles 2025-10-31 07714985 core:FurnitureFittings 2025-10-31 07714985 core:OfficeEquipment 2025-10-31 07714985 core:AfterOneYear 2025-10-31 07714985 core:WithinOneYear 2025-10-31 07714985 core:ListedExchangeTraded 2025-10-31 07714985 core:UnlistedNon-exchangeTraded 2025-10-31 07714985 core:ShareCapital 2025-10-31 07714985 core:SharePremium 2025-10-31 07714985 core:RevaluationReserve 2025-10-31 07714985 core:OtherReservesSubtotal 2025-10-31 07714985 core:RetainedEarningsAccumulatedLosses 2025-10-31 07714985 core:NetGoodwill 2024-10-31 07714985 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 07714985 core:LandBuildings 2024-10-31 07714985 core:PlantMachinery 2024-10-31 07714985 core:Vehicles 2024-10-31 07714985 core:FurnitureFittings 2024-10-31 07714985 core:OfficeEquipment 2024-10-31 07714985 core:AfterOneYear 2024-10-31 07714985 core:WithinOneYear 2024-10-31 07714985 core:ListedExchangeTraded 2024-10-31 07714985 core:UnlistedNon-exchangeTraded 2024-10-31 07714985 core:ShareCapital 2024-10-31 07714985 core:SharePremium 2024-10-31 07714985 core:RevaluationReserve 2024-10-31 07714985 core:OtherReservesSubtotal 2024-10-31 07714985 core:RetainedEarningsAccumulatedLosses 2024-10-31 07714985 core:NetGoodwill 2023-10-31 07714985 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 07714985 core:LandBuildings 2023-10-31 07714985 core:PlantMachinery 2023-10-31 07714985 core:Vehicles 2023-10-31 07714985 core:FurnitureFittings 2023-10-31 07714985 core:OfficeEquipment 2023-10-31 07714985 core:AfterOneYear 2023-10-31 07714985 core:WithinOneYear 2023-10-31 07714985 core:ListedExchangeTraded 2023-10-31 07714985 core:UnlistedNon-exchangeTraded 2023-10-31 07714985 core:ShareCapital 2023-10-31 07714985 core:SharePremium 2023-10-31 07714985 core:RevaluationReserve 2023-10-31 07714985 core:OtherReservesSubtotal 2023-10-31 07714985 core:RetainedEarningsAccumulatedLosses 2023-10-31 07714985 core:AfterOneYear 2024-11-01 2025-10-31 07714985 core:WithinOneYear 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:CostValuation 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 07714985 core:Non-currentFinancialInstruments core:CostValuation 2025-10-31 07714985 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-10-31 07714985 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 07714985 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-10-31 07714985 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-10-31 07714985 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-10-31 07714985 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-10-31 07714985 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-10-31 07714985 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-10-31 07714985 core:Non-currentFinancialInstruments core:CostValuation 2024-10-31 07714985 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-31 07714985 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-31 07714985 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-31 07714985 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 07714985 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 07714985 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 07714985 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 07714985 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 07714985 bus:Director1 2024-11-01 2025-10-31 07714985 bus:Director2 2024-11-01 2025-10-31

OU BOOKS LIMITED

Registered Number
07714985
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

OU BOOKS LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | TURNER, Justin Hugh Foster
| TURNER, Susan Emily

Registered Address | 15 Riverside Studios
| Amethyst Road Newcastle Business Park
| Newcastle Upon Tyne
| NE4 7YL

Registered Number | 07714985 (England and Wales)

OU BOOKS LIMITED
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets |  |  |  | 2,880 |  |  |  | 3,360
Tangible assets | 3 |  |  | 46,957 |  |  |  | 52,690
|  |  |  | 49,837 |  |  |  | 56,050
Current assets |  |  |  |  |  |  |  |
Debtors |  | 99,020 |  |  |  | 78,144 |  |
Current asset investments |  | 3 |  |  |  | 3 |  |
Cash at bank and on hand |  | 19,321 |  |  |  | 4,855 |  |
|  | 118,344 |  |  |  | 83,002 |  |
Creditors amounts falling due within one year |  | (98,924) |  |  |  | (50,671) |  |
Net current assets (liabilities) |  |  |  | 19,420 |  |  |  | 32,331
Total assets less current liabilities |  |  |  | 69,257 |  |  |  | 88,381
Creditors amounts falling due after one year |  |  |  | (57,840) |  |  |  | (71,975)
Net assets |  |  |  | 11,417 |  |  |  | 16,406
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 11,317 |  |  |  | 16,306
Shareholders' funds |  |  |  | 11,417 |  |  |  | 16,406

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 18 March 2026, and are signed on its behalf by:
TURNER, Justin Hugh Foster Director Registered Company No. 07714985

OU BOOKS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | - |  | 10
| Vehicles | 20 |  | -
| Office Equipment | - |  | 4

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 82,668
| Additions | 2,334
| At 31 October 25 | 85,002
| Depreciation and impairment
| At 01 November 24 | 29,978
| Charge for year | 8,067
| At 31 October 25 | 38,045
| Net book value
| At 31 October 25 | 46,957
| At 31 October 24 | 52,690