Bookstage Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Bookstage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01882442 . The registered office is Littlecotes Farm Dark Lane, Ashover Hay, Chesterfield, Derbyshire, S45 0HD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

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. Turnover is recognised inline with the period of stays as defined by the booking agreements for the hotel operations and at the point of sale in the fish and chip shop.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold

25% straight line

2.4. Stocks and Work in Progress

Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.6. Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured are measured at cost less impairment.

Interest income on debt securities, where applicable, is recongised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 19)

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Bookstage Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Land & Property
	Leasehold
	£
Cost
As at 1 August 2024	975,325
Additions	72,460

As at 31 July 2025	1,047,785

Depreciation
As at 1 August 2024	940,192
Provided during the period	26,432

As at 31 July 2025	966,624

Net Book Value
As at 31 July 2025	81,161

As at 1 August 2024	35,133

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 August 2024	100

As at 31 July 2025	100

Provision
As at 1 August 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	100

As at 1 August 2024	100

6. Stocks

	2025	2024
	£	£
Stock	9,442	4,036

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Bookstage Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	100	300
Amounts owed by group undertakings	1,749,183	1,748,883
Amounts owed by participating interests	570,438	559,638
Other debtors	30,388	22,331

	2,350,109	2,331,152

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	52,433	46,655
Amounts owed to group undertakings	1,324,609	1,352,633
Other creditors	35,433	59,837
Taxation and social security	93,171	77,450

	1,505,646	1,536,575

The prior period has been restated to reclassify amounts owed to group undertakings that had been incorrectly included within amounts owed to participating interests.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

10. Contingent Liabilities

The company has provided security, in the form of an unlimited multilateral guarantee, for any bank loans or overdrafts of its related companies within the Bookstage Holdings Limited group of companies. At the year end, the group had borrowings of £420,620 (2024 - £881,389).

11. Pension Commitments

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions totalling £1,234 (2024 - £1,002) were due to the fund. They are included in Other Creditors.

12. Audit Information

The auditor's report on the accounts of Bookstage Limited for the year ended 31 July 2025 was unqualified.

The auditor's report was signed by Daniel Johnson (Senior Statutory Auditor) for and on behalf of Nuvo Audit Limited , Statutory Auditor.

Nuvo Audit Limited

First Floor, Sterling House

Outrams Wharf

Little Eaton

Derby

DE21 5EL

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		81,161		35,133
Investments	5		100		100

			81,261		35,233
CURRENT ASSETS
Stocks	6	9,442		4,036
Debtors	7	2,350,109		2,331,152
Cash at bank and in hand		146,080		180,361

		2,505,631		2,515,549
Creditors: Amounts Falling Due Within One Year	8	(1,505,646 )		(1,536,575 )

NET CURRENT ASSETS (LIABILITIES)			999,985		978,974

TOTAL ASSETS LESS CURRENT LIABILITIES			1,081,246		1,014,207

NET ASSETS			1,081,246		1,014,207

CAPITAL AND RESERVES
Called up share capital	9		10,000		10,000
Profit and Loss Account			1,071,246		1,004,207

SHAREHOLDERS' FUNDS			1,081,246		1,014,207