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LOWELL BOOK LTD
Company Registration Number
16003373
(England and Wales)

Micro-Entity Accounts (Abridged)
For the Year Ended 31 October 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105
LOWELL BOOK LTD

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## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5–7

LOWELL BOOK LTD

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## Balance Sheet

## As at 31 October 2025

| 2025 £
--- | ---
Current assets | 150
Creditors: amounts falling due within one year | (288)
Net current assets (liabilities) | (138)
Total assets less current liabilities | (138)
Total net assets (liabilities) | (138)
Capital and reserves | (139)

LOWELL BOOK LTD

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## Balance Sheet Continued

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 31 October 2025.

Gustavo Alfredo Novaro
Director
LOWELL BOOK LTD

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## Notes to the Financial Statements

## For the Year Ended 31 October 2025

### 1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

LOWELL BOOK LTD

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## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

LOWELL BOOK LTD

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## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 0