REGISTERED NUMBER: 05903826 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

BOOKENDS (CHRISTCHURCH) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Pritchard

Mrs D A Pritchard

B E Pritchard

SECRETARY:

S J Pritchard

REGISTERED OFFICE:

Priestley House

Priestley Gardens

Chadwell Heath

Essex

RM6 4SN

REGISTERED NUMBER:

05903826 (England and Wales)

ACCOUNTANTS:

Chegwidden & Co

Chartered Accountants

Priestley House

Priestley Gardens

Chadwell Heath

Essex

RM6 4SN

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

1,514,739

1,154,126

1,514,740

1,154,127

CURRENT ASSETS

Stocks

1,109,167

1,137,508

Debtors

250,646

368,990

Cash at bank and in hand

342,407

232,186

1,702,220

1,738,684

CREDITORS

Amounts falling due within one year

480,677

453,974

NET CURRENT ASSETS

1,221,543

1,284,710

TOTAL ASSETS LESS CURRENT LIABILITIES

2,736,283

2,438,837

PROVISIONS FOR LIABILITIES

94,095

3,899

NET ASSETS

2,642,188

2,434,938

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

271,805

-

Retained earnings

2,370,283

2,434,838

2,642,188

2,434,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd May 2026 and were signed on its behalf by:

S J Pritchard - Director

Mrs D A Pritchard - Director

1.	STATUTORY INFORMATION

Bookends (Christchurch) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The policies adopted for the recognition of turnover are as follows:

Sale of goods - Turnover from the sale of goods is recognised at the point of sale.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been amortised evenly over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings - The period of the lease

Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling prices less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provisions are made for any damaged, obsolete and slow-moving stock where appropriate.

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 income and expenses in tax assessments in periods different from those in which they are recognised in 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 34 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st September 2024

and 31st August 2025

91,000

AMORTISATION

At 1st September 2024

and 31st August 2025

90,999

NET BOOK VALUE

At 31st August 2025

1

At 31st August 2024

1

5.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1st September 2024

1,275,531

Additions

4,249

Revaluations

362,407

At 31st August 2025

1,642,187

DEPRECIATION

At 1st September 2024

121,405

Charge for year

6,043

At 31st August 2025

127,448

NET BOOK VALUE

At 31st August 2025

1,514,739

At 31st August 2024

1,154,126

Cost or valuation at 31st August 2025 is represented by:

Totals

£

Valuation in 2025

362,407

Cost

1,279,780

1,642,187

6.	SECURED DEBTS

The company's property was secured by a debenture incorporating a fixed and floating charge over all current and future assets of the company.

7.

RESERVES

Revaluation

reserve

£

Unrealised profit

362,407

Transfer between reserves

(90,602

)

At 31st August 2025

271,805

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st August 2025 and 31st August 2024:

2025

2024

£

£

S J Pritchard and Mrs D A Pritchard

Balance outstanding at start of year

183,800

263,766

Amounts advanced

179,780

220,034

Amounts repaid

(300,000

)

(300,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

63,580

183,800

The loan is interest free and repayable on demand.

9.	RELATED PARTY DISCLOSURES

Dividends of £300,000 (2024; £300,000) were paid to the directors in the year.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100 per cent of the issued share capital.