REGISTERED NUMBER: 07934736 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

The Bookcafe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C R Cook

Mrs L Cook

REGISTERED OFFICE:

21 Cornmarket

Derby

Derbyshire

DE1 1QH

REGISTERED NUMBER:

07934736 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

92,826

114,106

CURRENT ASSETS

Stocks

9,250

9,106

Debtors

5

81,680

81,770

Cash at bank and in hand

36,332

64,430

127,262

155,306

CREDITORS

Amounts falling due within one year

6

118,159

137,993

NET CURRENT ASSETS

9,103

17,313

TOTAL ASSETS LESS CURRENT LIABILITIES

101,929

131,419

CREDITORS

Amounts falling due after more than one year

7

-

(1,071

)

PROVISIONS FOR LIABILITIES

(18,435

)

(22,776

)

NET ASSETS

83,494

107,572

CAPITAL AND RESERVES

Called up share capital

30

30

Retained earnings

83,464

107,542

83,494

107,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

C R Cook - Director

Mrs L Cook - Director

1.	STATUTORY INFORMATION

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

2.	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.

Turnover

Turnover represents sales of goods and services, excluding value added tax. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the agreed upon payment will be received, in the period in which the goods and services were provided.

Tangible fixed assets

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

Leasehold improvements

-

5% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and new realisable value, after making due allowance for obsolete and slow moving stock. Cost is purchase invoice price on a first in first out basis.

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.

Deferred taxation

Provision is made at current rates for taxation deferred in respect of all material timing differences.

Leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2025 - 43 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1 May 2025

32,430

90,270

172,014

Additions

-

4,611

462

At 30 April 2026

32,430

94,881

172,476

DEPRECIATION

At 1 May 2025

19,447

45,069

140,420

Charge for year

1,621

8,851

5,860

At 30 April 2026

21,068

53,920

146,280

NET BOOK VALUE

At 30 April 2026

11,362

40,961

26,196

At 30 April 2025

12,983

45,201

31,594

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

24,950

14,383

334,047

Additions

-

-

5,073

At 30 April 2026

24,950

14,383

339,120

DEPRECIATION

At 1 May 2025

4,418

10,587

219,941

Charge for year

8,317

1,704

26,353

At 30 April 2026

12,735

12,291

246,294

NET BOOK VALUE

At 30 April 2026

12,215

2,092

92,826

At 30 April 2025

20,532

3,796

114,106

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

97

Directors' current account

77,727

77,832

Prepayments

3,953

3,841

81,680

81,770

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

8,704

10,630

Trade creditors

9,959

9,944

Tax

19,033

25,584

Social security and other taxes

58,531

65,472

Other creditors

1,792

2,308

Accrued expenses

20,140

24,055

118,159

137,993

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,071

8.	LEASING AGREEMENTS

The minimum lease payments on non-cancellable operating leases committed to be paid are £695,667 (2025 - £776,667).