Company Registration No. 02225042 (England and Wales)
MADELEINE LINDLEY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
MADELEINE LINDLEY LTD
COMPANY INFORMATION
Directors
Mr J M Lindley
Mrs R V Carter
Mrs A A Clayton
Secretary
Mrs A A Clayton
Company number
02225042
Registered office
Book Centre Mandale Park
Unit 21 & 22
Greenside Way
Middleton
Manchester
M24 1ZE
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
MADELEINE LINDLEY LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
MADELEINE LINDLEY LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
27,221
44,519
Current assets
Stocks
105,118
142,745
Debtors
4
60,641
135,298
Cash at bank and in hand
42,712
115,054
208,471
393,097
Creditors: amounts falling due within one year
5
(211,446)
(370,610)
Net current (liabilities)/assets
(2,975)
22,487
Total assets less current liabilities
24,246
67,006
Provisions for liabilities
(5,133)
(11,041)
Net assets
19,113
55,965
Capital and reserves
Called up share capital
10,010
10,010
Profit and loss reserves
9,103
45,955
Total equity
19,113
55,965
MADELEINE LINDLEY LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 March 2026 and are signed on its behalf by:
Mrs R V Carter
Mrs A A Clayton
Director
Director
Company registration number 02225042 (England and Wales)
MADELEINE LINDLEY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Madeleine Lindley Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Book Centre Mandale Park, Unit 21 & 22, Greenside Way, Middleton, Manchester, M24 1ZE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

The turnover in the profit and loss account represents amounts receivable during the year in respect of delivered books and other goods and services, net of VAT and discounts allowed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
12.5% to 25% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are valued at the lower of cost and net realisable value. Cost is based on the cost of purchase on a first in, first out basis, after making due allowance for obsolete and slow-moving items. Net realisable value is based on estimated selling price less additional costs of disposal.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

MADELEINE LINDLEY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
15
17
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 August 2024 and 31 July 2025
280,176
15,675
295,851
Depreciation and impairment
At 1 August 2024
235,657
15,675
251,332
Depreciation charged in the year
17,298
-
0
17,298
At 31 July 2025
252,955
15,675
268,630
MADELEINE LINDLEY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
(Continued)
- 5 -
Carrying amount
At 31 July 2025
27,221
-
0
27,221
At 31 July 2024
44,519
-
0
44,519
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
42,264
101,843
Other debtors
18,377
33,455
60,641
135,298
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
62,836
88,606
Taxation and social security
10,855
28,637
Other creditors
137,755
253,367
211,446
370,610
6
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
11,054
24,319
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