Company Registration No. 08775585 (England and Wales)
BOOKS ASIA LTD
Unaudited accounts
for the year ended 30 November 2025
BOOKS ASIA LTD
Unaudited accounts
Contents
BOOKS ASIA LTD
Company Information
for the year ended 30 November 2025
Company Number
08775585 (England and Wales)
Registered Office
114-116 MANNINGHAM LANE
BRADFORD
WEST YORKSHIRE
BD8 7JF
Accountants
Arif Khan Accountants Limited
27 Whetley Lane
Bradford
W Yorkshire
BD8 9EH
BOOKS ASIA LTD
Statement of financial position
as at 30 November 2025
Tangible assets
2,081
2,601
Cash at bank and in hand
226,582
223,544
Creditors: amounts falling due within one year
(147,434)
(140,326)
Net current assets
143,133
133,831
Total assets less current liabilities
145,214
136,432
Creditors: amounts falling due after more than one year
(130,896)
(124,302)
Called up share capital
300
300
Profit and loss account
14,018
11,830
Shareholders' funds
14,318
12,130
For the year ending 30 November 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 his 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 3 August 2026 and were signed on its behalf by
MR A HAQ
Director
Company Registration No. 08775585
BOOKS ASIA LTD
Notes to the Accounts
for the year ended 30 November 2025
BOOKS ASIA LTD is a private company, limited by shares, registered in England and Wales, registration number 08775585. The registered office is 114-116 MANNINGHAM LANE, BRADFORD, WEST YORKSHIRE, BD8 7JF.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% REDUCING BALANCE BASIS.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
BOOKS ASIA LTD
Notes to the Accounts
for the year ended 30 November 2025
4
Intangible fixed assets
Goodwill
At 30 November 2025
60,000
At 30 November 2025
60,000
5
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
50,752
36,077
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
52,383
45,120
Taxes and social security
35,051
35,206
Proposed dividends
60,000
60,000
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
130,896
124,302
BOOKS ASIA LTD
Notes to the Accounts
for the year ended 30 November 2025
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).