1 November 2024 false No description of principal activity Taxfiler 2024.6 SC677280business:PrivateLimitedCompanyLtd2024-11-012025-10-31 SC6772802024-10-31 SC6772802024-11-012025-10-31 SC677280business:AuditExempt-NoAccountantsReport2024-11-012025-10-31 SC677280business:FilletedAccounts2024-11-012025-10-31 SC6772802025-10-31 SC677280business:Director12024-11-012025-10-31 SC677280business:RegisteredOffice2024-11-012025-10-31 SC6772802024-10-31 SC677280core:WithinOneYear2025-10-31 SC677280core:WithinOneYear2024-10-31 SC677280core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 SC677280core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC677280core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 SC677280core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC677280core:PreviouslyStatedAmount2025-10-31 SC677280core:PreviouslyStatedAmount2024-10-31 SC677280business:SmallEntities2024-11-012025-10-31 SC677280countries:Scotland2024-11-012025-10-31 SC677280core:FurnitureFittings2024-11-012025-10-31 SC677280core:ComputerEquipment2024-11-012025-10-31 SC677280core:FurnitureFittings2024-10-31 SC677280core:ComputerEquipment2024-10-31 SC677280core:FurnitureFittings2025-10-31 SC677280core:ComputerEquipment2025-10-31 SC6772802023-11-012024-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC677280 (Scotland)
The Book Nook Stewarton Ltd Unaudited accounts for the year ended 31 October 2025
The Book Nook Stewarton Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Book Nook Stewarton Ltd Company Information for the year ended 31 October 2025
Director
Sarah Frame
Company Number
SC677280 (Scotland)
Registered Office
6B HIGH STREET STEWARTON KILMARNOCK KA3 5AA SCOTLAND
Accountants
TaxKings (West) Ltd 58 Portland Street Kilmarnock KA11JG
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The Book Nook Stewarton Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,001 
2,251 
Current assets
Inventories
59,949 
32,999 
Cash at bank and in hand
2,552 
2,894 
62,501 
35,893 
Creditors: amounts falling due within one year
5
(22,600)
(25,527)
Net current assets
39,901 
10,366 
Total assets less current liabilities
41,902 
12,617 
Provisions for liabilities
Deferred tax
(380)
(907)
Net assets
41,522 
11,710 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
41,521 
11,709 
Shareholders' funds
41,522 
11,710 
For the year ending 31 October 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 director acknowledges her 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 and authorised for issue on 30 July 2026 and were signed on its behalf by
Sarah Frame Director Company Registration No. SC677280
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The Book Nook Stewarton Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
The Book Nook Stewarton Ltd is a private company, limited by shares, registered in Scotland, registration number SC677280. The registered office is 6B HIGH STREET, STEWARTON, KILMARNOCK, KA3 5AA, SCOTLAND.
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 fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged on a straight-line basis so as to write off the cost of assets over their estimated useful economic lives, at the following annual rates:
Fixtures & fittings
20% on cost
Computer equipment
25% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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The Book Nook Stewarton Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
4,601 
2,306 
6,907 
Additions
718 
- 
718 
At 31 October 2025
5,319 
2,306 
7,625 
Depreciation
At 1 November 2024
2,350 
2,306 
4,656 
Charge for the year
968 
- 
968 
At 31 October 2025
3,318 
2,306 
5,624 
Net book value
At 31 October 2025
2,001 
- 
2,001 
At 31 October 2024
2,251 
- 
2,251 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
10,038 
2,666 
Other creditors
930 
- 
Loans from directors
11,433 
22,321 
Accruals
199 
540 
22,600 
25,527 
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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