2025-01-01 2025-12-31 2025-12-31 false 11565053 BOLDWOOD BOOKS LTD 2026-03-18 58110 false iso4217:GBP xbrli:pure 11565053 2024-12-31 11565053 2025-12-31 11565053 2025-01-01 2025-12-31 11565053 2023-12-31 11565053 2024-12-31 11565053 2024-01-01 2024-12-31 11565053 bus:SmallEntities 2025-01-01 2025-12-31 11565053 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11565053 bus:AbridgedAccounts 2025-01-01 2025-12-31 11565053 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11565053 core:WithinOneYear 2025-12-31 11565053 core:AfterOneYear 2025-12-31 11565053 core:WithinOneYear 2024-12-31 11565053 core:AfterOneYear 2024-12-31 11565053 core:ShareCapital 2025-12-31 11565053 core:SharePremium 2025-12-31 11565053 core:RevaluationReserve 2025-12-31 11565053 core:OtherReservesSubtotal 2025-12-31 11565053 core:RetainedEarningsAccumulatedLosses 2025-12-31 11565053 core:ShareCapital 2024-12-31 11565053 core:SharePremium 2024-12-31 11565053 core:RevaluationReserve 2024-12-31 11565053 core:OtherReservesSubtotal 2024-12-31 11565053 core:RetainedEarningsAccumulatedLosses 2024-12-31 11565053 core:LandBuildings 2025-12-31 11565053 core:PlantMachinery 2025-12-31 11565053 core:Vehicles 2025-12-31 11565053 core:FurnitureFittings 2025-12-31 11565053 core:OfficeEquipment 2025-12-31 11565053 core:NetGoodwill 2025-12-31 11565053 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 11565053 core:ListedExchangeTraded 2025-12-31 11565053 core:UnlistedNon-exchangeTraded 2025-12-31 11565053 core:LandBuildings 2024-12-31 11565053 core:PlantMachinery 2024-12-31 11565053 core:Vehicles 2024-12-31 11565053 core:FurnitureFittings 2024-12-31 11565053 core:OfficeEquipment 2024-12-31 11565053 core:NetGoodwill 2024-12-31 11565053 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 11565053 core:ListedExchangeTraded 2024-12-31 11565053 core:UnlistedNon-exchangeTraded 2024-12-31 11565053 core:LandBuildings 2025-01-01 2025-12-31 11565053 core:PlantMachinery 2025-01-01 2025-12-31 11565053 core:Vehicles 2025-01-01 2025-12-31 11565053 core:FurnitureFittings 2025-01-01 2025-12-31 11565053 core:OfficeEquipment 2025-01-01 2025-12-31 11565053 core:NetGoodwill 2025-01-01 2025-12-31 11565053 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11565053 core:ListedExchangeTraded 2025-01-01 2025-12-31 11565053 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11565053 core:MoreThanFiveYears 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments 2025-12-31 11565053 core:Non-currentFinancialInstruments 2024-12-31 11565053 dpl:CostSales 2025-01-01 2025-12-31 11565053 dpl:DistributionCosts 2025-01-01 2025-12-31 11565053 core:LandBuildings 2025-01-01 2025-12-31 11565053 core:PlantMachinery 2025-01-01 2025-12-31 11565053 core:Vehicles 2025-01-01 2025-12-31 11565053 core:FurnitureFittings 2025-01-01 2025-12-31 11565053 core:OfficeEquipment 2025-01-01 2025-12-31 11565053 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 11565053 core:NetGoodwill 2025-01-01 2025-12-31 11565053 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11565053 dpl:GroupUndertakings 2025-01-01 2025-12-31 11565053 dpl:ParticipatingInterests 2025-01-01 2025-12-31 11565053 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 11565053 core:ListedExchangeTraded 2025-01-01 2025-12-31 11565053 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11565053 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11565053 dpl:CostSales 2024-01-01 2024-12-31 11565053 dpl:DistributionCosts 2024-01-01 2024-12-31 11565053 core:LandBuildings 2024-01-01 2024-12-31 11565053 core:PlantMachinery 2024-01-01 2024-12-31 11565053 core:Vehicles 2024-01-01 2024-12-31 11565053 core:FurnitureFittings 2024-01-01 2024-12-31 11565053 core:OfficeEquipment 2024-01-01 2024-12-31 11565053 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 11565053 core:NetGoodwill 2024-01-01 2024-12-31 11565053 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 11565053 dpl:GroupUndertakings 2024-01-01 2024-12-31 11565053 dpl:ParticipatingInterests 2024-01-01 2024-12-31 11565053 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 11565053 core:ListedExchangeTraded 2024-01-01 2024-12-31 11565053 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 11565053 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 11565053 core:NetGoodwill 2025-12-31 11565053 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 11565053 core:LandBuildings 2025-12-31 11565053 core:PlantMachinery 2025-12-31 11565053 core:Vehicles 2025-12-31 11565053 core:FurnitureFittings 2025-12-31 11565053 core:OfficeEquipment 2025-12-31 11565053 core:AfterOneYear 2025-12-31 11565053 core:WithinOneYear 2025-12-31 11565053 core:ListedExchangeTraded 2025-12-31 11565053 core:UnlistedNon-exchangeTraded 2025-12-31 11565053 core:ShareCapital 2025-12-31 11565053 core:SharePremium 2025-12-31 11565053 core:RevaluationReserve 2025-12-31 11565053 core:OtherReservesSubtotal 2025-12-31 11565053 core:RetainedEarningsAccumulatedLosses 2025-12-31 11565053 core:NetGoodwill 2024-12-31 11565053 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 11565053 core:LandBuildings 2024-12-31 11565053 core:PlantMachinery 2024-12-31 11565053 core:Vehicles 2024-12-31 11565053 core:FurnitureFittings 2024-12-31 11565053 core:OfficeEquipment 2024-12-31 11565053 core:AfterOneYear 2024-12-31 11565053 core:WithinOneYear 2024-12-31 11565053 core:ListedExchangeTraded 2024-12-31 11565053 core:UnlistedNon-exchangeTraded 2024-12-31 11565053 core:ShareCapital 2024-12-31 11565053 core:SharePremium 2024-12-31 11565053 core:RevaluationReserve 2024-12-31 11565053 core:OtherReservesSubtotal 2024-12-31 11565053 core:RetainedEarningsAccumulatedLosses 2024-12-31 11565053 core:NetGoodwill 2023-12-31 11565053 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 11565053 core:LandBuildings 2023-12-31 11565053 core:PlantMachinery 2023-12-31 11565053 core:Vehicles 2023-12-31 11565053 core:FurnitureFittings 2023-12-31 11565053 core:OfficeEquipment 2023-12-31 11565053 core:AfterOneYear 2023-12-31 11565053 core:WithinOneYear 2023-12-31 11565053 core:ListedExchangeTraded 2023-12-31 11565053 core:UnlistedNon-exchangeTraded 2023-12-31 11565053 core:ShareCapital 2023-12-31 11565053 core:SharePremium 2023-12-31 11565053 core:RevaluationReserve 2023-12-31 11565053 core:OtherReservesSubtotal 2023-12-31 11565053 core:RetainedEarningsAccumulatedLosses 2023-12-31 11565053 core:AfterOneYear 2025-01-01 2025-12-31 11565053 core:WithinOneYear 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11565053 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 11565053 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 11565053 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 11565053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 11565053 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 11565053 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 11565053 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 11565053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 11565053 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 11565053 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 11565053 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 11565053 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 11565053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 11565053 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 11565053 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 11565053 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 11565053 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 11565053 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 11565053 bus:Director1 2025-01-01 2025-12-31 11565053 bus:Director2 2025-01-01 2025-12-31 11565053 bus:Director3 2025-01-01 2025-12-31 11565053 bus:Director4 2025-01-01 2025-12-31

BOLDWOOD BOOKS LTD

Registered Number
11565053
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

BOLDWOOD BOOKS LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | CATHIE, Alison Julia Bewley
| RIDDING, Caroline Louise
| RIDOUT, Amanda Jane
| VAN DYKE, David Arthur John

Company Secretary | MORISON, Heather Jane

Registered Address | 23 Bowerdean Street
| London
| SW6 3TN

Registered Number | 11565053 (England and Wales)

BOLDWOOD BOOKS LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,858 |  |  |  | 6,595
Investments | 4 |  |  | 4,304,931 |  |  |  | 4,161,228
|  |  |  | 4,309,789 |  |  |  | 4,167,823
Current assets |  |  |  |  |  |  |  |
Stocks |  | 147,562 |  |  |  | 154,742 |  |
Debtors |  | 3,071,921 |  |  |  | 2,366,550 |  |
Cash at bank and on hand |  | 3,870,808 |  |  |  | 2,045,847 |  |
|  | 7,090,291 |  |  |  | 4,567,139 |  |
Creditors amounts falling due within one year |  | (2,496,653) |  |  |  | (2,402,798) |  |
Net current assets (liabilities) |  |  |  | 4,593,638 |  |  |  | 2,164,341
Total assets less current liabilities |  |  |  | 8,903,427 |  |  |  | 6,332,164
Net assets |  |  |  | 8,903,427 |  |  |  | 6,332,164
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Share premium |  |  |  | 479,904 |  |  |  | 479,904
Profit and loss account |  |  |  | 8,423,323 |  |  |  | 5,852,060
Shareholders' funds |  |  |  | 8,903,427 |  |  |  | 6,332,164

- 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:
RIDOUT, Amanda Jane Director Registered Company No. 11565053

BOLDWOOD BOOKS LTD
Notes to the Financial Statements
for the year ended 31 December 2025

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

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

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates, value added taxes and other sales taxes.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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.

| Current taxation
--- | ---
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of the income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Straight line (years)
| Fixtures and fittings | 3
| Office Equipment | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 27 |  | 23

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

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 28,956
| Additions | 3,740
| At 31 December 25 | 32,696
| Depreciation and impairment
| At 01 January 25 | 22,361
| Charge for year | 5,477
| At 31 December 25 | 27,838
| Net book value
| At 31 December 25 | 4,858
| At 31 December 24 | 6,595

4. | Fixed asset investments
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 4,161,228
| Additions | 143,703
| At 31 December 25 | 4,304,931
| Net book value
| At 31 December 25 | 4,304,931
| At 31 December 24 | 4,161,228