2025-04-01 2026-03-31 2026-03-31 false 05753883 Jonathan Brooks Booksales Limited 47910 Retail sale via mail order houses or via Internet iso4217:GBP xbrli:pure 05753883 2025-04-01 05753883 2026-03-31 05753883 2025-04-01 2026-03-31 05753883 bus:SmallEntities 2025-04-01 2026-03-31 05753883 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05753883 bus:FullAccounts 2025-04-01 2026-03-31 05753883 core:WithinOneYear 2026-03-31 05753883 core:AfterOneYear 2026-03-31 05753883 core:WithinOneYear 2025-04-01 2026-03-31 05753883 core:AfterOneYear 2025-04-01 2026-03-31 05753883 core:CurrentFinancialInstruments 2026-03-31 05753883 core:Non-currentFinancialInstruments 2026-03-31 05753883 core:CurrentFinancialInstruments 2025-04-01 2026-03-31 05753883 core:Non-currentFinancialInstruments 2025-04-01 2026-03-31 05753883 core:LandBuildings 2025-04-01 2026-03-31 05753883 core:FurnitureFittings 2025-04-01 2026-03-31 05753883 core:OfficeEquipment 2025-04-01 2026-03-31 05753883 core:Vehicles 2025-04-01 2026-03-31 05753883 core:PlantMachinery 2025-04-01 2026-03-31 05753883 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 05753883 core:LandBuildings 2026-03-31 05753883 core:PlantMachinery 2026-03-31 05753883 core:Vehicles 2026-03-31 05753883 core:FurnitureFittings 2026-03-31 05753883 core:OfficeEquipment 2026-03-31 05753883 core:OtherPropertyPlantEquipment 2026-03-31 05753883 core:Right-of-useAssets 2025-04-01 2026-03-31 05753883 core:Right-of-useAssets 2026-03-31 05753883 core:Goodwill 2025-04-01 2026-03-31 05753883 core:PatentsTrademarksLicencesConcessionsSimilar 2025-04-01 2026-03-31 05753883 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 05753883 core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 05753883 core:Goodwill 2026-03-31 05753883 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-03-31 05753883 core:PatentsTrademarksLicencesConcessionsSimilar 2026-03-31 05753883 core:OtherResidualIntangibleAssets 2026-03-31 05753883 dpl:CostSales 2025-04-01 2026-03-31 05753883 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 05753883 dpl:DistributionCosts 2025-04-01 2026-03-31 05753883 core:ShareCapital 2026-03-31 05753883 core:SharePremium 2026-03-31 05753883 core:RevaluationReserve 2026-03-31 05753883 core:OtherReservesSubtotal 2026-03-31 05753883 core:ShareCapitalPreferenceShares 2026-03-31 05753883 core:CapitalRedemptionReserve 2026-03-31 05753883 core:OtherCapitalReserve 2026-03-31 05753883 core:RetainedEarningsAccumulatedLosses 2026-03-31 05753883 core:ShareCapital 2025-04-01 2026-03-31 05753883 core:SharePremium 2025-04-01 2026-03-31 05753883 core:RevaluationReserve 2025-04-01 2026-03-31 05753883 core:OtherReservesSubtotal 2025-04-01 2026-03-31 05753883 core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 05753883 1 2025-04-01 2026-03-31 05753883 2 2025-04-01 2026-03-31 05753883 core:ShareCapital 1 2025-04-01 2026-03-31 05753883 core:ShareCapital 2 2025-04-01 2026-03-31 05753883 core:SharePremium 1 2025-04-01 2026-03-31 05753883 core:SharePremium 2 2025-04-01 2026-03-31 05753883 core:RevaluationReserve 1 2025-04-01 2026-03-31 05753883 core:RevaluationReserve 2 2025-04-01 2026-03-31 05753883 core:RetainedEarningsAccumulatedLosses 1 2025-04-01 2026-03-31 05753883 core:RetainedEarningsAccumulatedLosses 2 2025-04-01 2026-03-31 05753883 1 2025-04-01 2026-03-31 05753883 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 05753883 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 05753883 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-04-01 05753883 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2026-03-31 05753883 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2026-03-31 05753883 core:Non-currentFinancialInstruments 2026-03-31 05753883 core:Non-currentFinancialInstruments 2025-03-31 05753883 2024-04-01 05753883 2025-03-31 05753883 2024-04-01 2025-03-31 05753883 core:WithinOneYear 2025-03-31 05753883 core:AfterOneYear 2025-03-31 05753883 core:CurrentFinancialInstruments 2025-03-31 05753883 core:Non-currentFinancialInstruments 2025-03-31 05753883 core:LandBuildings 2025-03-31 05753883 core:PlantMachinery 2025-03-31 05753883 core:Vehicles 2025-03-31 05753883 core:FurnitureFittings 2025-03-31 05753883 core:OfficeEquipment 2025-03-31 05753883 core:OtherPropertyPlantEquipment 2025-03-31 05753883 core:Right-of-useAssets 2025-03-31 05753883 core:Goodwill 2025-03-31 05753883 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 05753883 core:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 05753883 core:OtherResidualIntangibleAssets 2025-03-31 05753883 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 05753883 core:ShareCapital 2025-03-31 05753883 core:SharePremium 2025-03-31 05753883 core:RevaluationReserve 2025-03-31 05753883 core:OtherReservesSubtotal 2025-03-31 05753883 core:ShareCapitalPreferenceShares 2025-03-31 05753883 core:CapitalRedemptionReserve 2025-03-31 05753883 core:OtherCapitalReserve 2025-03-31 05753883 core:RetainedEarningsAccumulatedLosses 2025-03-31 05753883 core:RetainedEarningsAccumulatedLosses 2024-04-01 05753883 core:ShareCapital 2024-04-01 05753883 core:SharePremium 2024-04-01 05753883 core:RevaluationReserve 2024-04-01 05753883 core:ShareCapital 2024-04-01 2025-03-31 05753883 core:SharePremium 2024-04-01 2025-03-31 05753883 core:RevaluationReserve 2024-04-01 2025-03-31 05753883 core:OtherReservesSubtotal 2024-04-01 2025-03-31 05753883 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 05753883 1 2024-04-01 2025-03-31 05753883 2 2024-04-01 2025-03-31 05753883 core:ShareCapital 1 2024-04-01 2025-03-31 05753883 core:ShareCapital 2 2024-04-01 2025-03-31 05753883 core:SharePremium 1 2024-04-01 2025-03-31 05753883 core:SharePremium 2 2024-04-01 2025-03-31 05753883 core:RevaluationReserve 1 2024-04-01 2025-03-31 05753883 core:RevaluationReserve 2 2024-04-01 2025-03-31 05753883 core:RetainedEarningsAccumulatedLosses 1 2024-04-01 2025-03-31 05753883 core:RetainedEarningsAccumulatedLosses 2 2024-04-01 2025-03-31 05753883 bus:Director1 2025-04-01 2026-03-31 05753883 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31
Jonathan Brooks Booksales Limited
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 05753883
(England and Wales)

# Company Information

For the year ended 31 March 2026

Director | Brooks, Jonathan

Registered office | 14 Eaton Road
| Ilkley
| LS29 9PU

Registered number | 05753883

Accountant | H & M Ltd
| The Four Columns
| Broughton Hall Business Park
| Skipton
| BD23 3AE

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 5 |
-
328
-
328
Current assets
Debtors
| 6 |
27,468
12,248
Cash at bank and in hand
13,449
12,113
40,917
24,361
Creditors
Amounts falling due within one year
| 7 |
(17,647)
(10,631)
(17,647)
(10,631)
Net current assets (liabilities)
23,270
13,730
Total assets less current liabilities
23,270
14,058
Creditors
Amounts falling due after one year
| 8 |
-
(2,500)
-
(2,500)
Provisions for liabilities
-
(62)
Net assets (liabilities)
23,270
11,496
Capital and reserves
Called up share capital
100
100
Profit and loss account
23,170
11,396
Total equity
23,270
11,496

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 July 2026 and are signed on its behalf by:

Brooks, Jonathan Brooks, Jonathan Director |

Company registration number 05753883

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the 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.

### 2.3. Pensions

### Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### 2.4. Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Income Statement.

### 2.5. Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Rate
Method
%
Fixtures and fittings
33
Reducing balance

### 2.6. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

### 2.7. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

### 2.8. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

### 3. Employees

The average number of employees during the year was 1 (2025: 1).

### 4. Intangible assets

Goodwill
Total
£
£
Cost
At 1 April 2025
35,000
35,000
At 31 March 2026
35,000
35,000
Amortisation and impairment
At 1 April 2025
35,000
35,000
At 31 March 2026
35,000
35,000
Net book value
At 31 March 2026
-
-
At 31 March 2025
-
-

### 5. Tangible fixed assets

Fixtures and fittings
Total
£
£
Cost
At 1 April 2025
3,421
3,421
At 31 March 2026
3,421
3,421
Depreciation and impairment
At 1 April 2025
3,093
3,093
Charge for the period
328
328
At 31 March 2026
3,421
3,421
Net book value
At 31 March 2026
-
-
At 31 March 2025
328
328

### 6. Debtors

2026
2025
£
£
Trade debtors
24,214
12,141
Other debtors
471
107
Prepayments and accrued income
2,783
-
Total due within one year
27,468
12,248
Total due after one year
-
-
Total
27,468
12,248

### 7. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
2,500
5,000
Other creditors
6,928
1,130
Taxation and social security
8,219
4,501
Total
17,647
10,631

### 8. Creditors due after one year

2026
2025
£
£
Bank loans and overdrafts
-
2,500
Total
-
2,500