REGISTERED NUMBER: 09932495 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE BOOK CRAFTING COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A M Buck

REGISTERED OFFICE:

The Moorings

Harlow Road

Roydon

Essex

CM19 5HH

REGISTERED NUMBER:

09932495 (England and Wales)

ACCOUNTANTS:

SRG Newmans Limited

Five Ways

57-59 Hatfield Road

Potters Bar

Hertfordshire

EN6 1HS

FIXED ASSETS

Intangible assets

3

-

3,000

Tangible assets

4

59

345

Investments

5

459,818

443,413

459,877

446,758

CURRENT ASSETS

Debtors

6

11,730

11,869

Cash at bank

480,900

491,346

492,630

503,215

CREDITORS

Amounts falling due within one year

7

174,937

211,104

NET CURRENT ASSETS

317,693

292,111

TOTAL ASSETS LESS CURRENT LIABILITIES

777,570

738,869

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

777,470

738,769

SHAREHOLDERS' FUNDS

777,570

738,869

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 18 June 2026 and were signed by:

Mr A M Buck - Director

1.	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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

27,000

Charge for year

3,000

At 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

3,000

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

510

7,326

7,836

DEPRECIATION

At 1 January 2025

442

7,049

7,491

Charge for year

17

269

286

At 31 December 2025

459

7,318

7,777

NET BOOK VALUE

At 31 December 2025

51

8

59

At 31 December 2024

68

277

345

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

443,413

Additions

1

Revaluations

16,404

At 31 December 2025

459,818

NET BOOK VALUE

At 31 December 2025

459,818

At 31 December 2024

443,413

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2023

344,982

Valuation in 2024

98,431

Valuation in 2025

16,405

459,818

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

11,730

11,869

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

17,859

40,697

Social security and other taxes

95

-

Other creditors

16,070

15,320

Directors' current accounts

85,370

89,721

Accrued expenses

55,289

65,111

Accruals and deferred income

254

255

174,937

211,104

8.	RELATED PARTY DISCLOSURES

As at the year end 31 December 2025 the director, Mr A Buck, had a director's loan account balance owed to him of £85,370 (2024: £89,721).

No interest is charged in respect of this amount.