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Company Registration No. 05934992 (England and Wales)
Milne-White Books Limited Unaudited accounts for the year ended 30 September 2025
Milne-White Books Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Milne-White Books Limited Company Information for the year ended 30 September 2025
Directors
Emma Milne-White Alexander Milne
Company Number
05934992 (England and Wales)
Registered Office
24 HIGH STREET HUNGERFORD BERKSHIRE RG17 0NF UNITED KINGDOM
Accountants
Monty Accounting Solutions Suite E The Courtyard High Street Hungerford Berkshire RG17 0NF
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Milne-White Books Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
20,000 
20,000 
Tangible assets
5
1,115 
1,101 
21,115 
21,101 
Current assets
Inventories
51,468 
55,575 
Debtors
6
10,867 
17,054 
Cash at bank and in hand
8,935 
6,735 
71,270 
79,364 
Creditors: amounts falling due within one year
7
(46,697)
(53,064)
Net current assets
24,573 
26,300 
Total assets less current liabilities
45,688 
47,401 
Creditors: amounts falling due after more than one year
8
- 
(5,825)
Provisions for liabilities
Deferred tax
(194)
(194)
Net assets
45,494 
41,382 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
45,394 
41,282 
Shareholders' funds
45,494 
41,382 
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
Alexander Milne Director Company Registration No. 05934992
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Milne-White Books Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Milne-White Books Limited is a private company, limited by shares, registered in England and Wales, registration number 05934992. The registered office is 24 HIGH STREET, HUNGERFORD, BERKSHIRE, RG17 0NF, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing balance 25%
Computer equipment
Reducing balance 25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
20,000 
At 30 September 2025
20,000 
Amortisation
At 1 October 2024
- 
At 30 September 2025
- 
Net book value
At 30 September 2025
20,000 
At 30 September 2024
20,000 
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Milne-White Books Limited Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
49,800 
3,248 
2,248 
55,296 
Additions
- 
- 
380 
380 
At 30 September 2025
49,800 
3,248 
2,628 
55,676 
Depreciation
At 1 October 2024
49,800 
2,547 
1,848 
54,195 
Charge for the year
- 
233 
133 
366 
At 30 September 2025
49,800 
2,780 
1,981 
54,561 
Net book value
At 30 September 2025
- 
468 
647 
1,115 
At 30 September 2024
- 
701 
400 
1,101 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,693 
4,230 
Accrued income and prepayments
6,983 
11,762 
Other debtors
1,191 
1,062 
10,867 
17,054 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,934 
9,627 
Trade creditors
5,784 
4,833 
Taxes and social security
1,619 
6,357 
Other creditors
31,871 
31,764 
Loans from directors
489 
483 
46,697 
53,064 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
5,825 
9
Average number of employees
During the year the average number of employees was 13 (2024: 12).
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