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Registration number: 07510349

Tenby Bookshop (Tenby) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Tenby Bookshop (Tenby) Limited

Company Information

Directors

Ms J Jones Mr M Evans

Company secretary

Ms J Jones

Registered office

Barclays Bank Chambers 18 High Street High Street Tenby Pembrokeshire SA70 7HD

Tenby Bookshop (Tenby) Limited

(Registration number: 07510349)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,180	2,989
Current assets
Stocks	5	13,000	12,500
Debtors	6	326,463	207,336
Cash at bank and in hand		(2,580)	20,481
		336,883	240,317
Creditors: Amounts falling due within one year	7	(222,916)	(159,059)
Net current assets		113,967	81,258
Total assets less current liabilities		116,147	84,247
Provisions for liabilities		(414)	(568)
Net assets		115,733	83,679
Capital and reserves
Called up share capital	8	118	118
Retained earnings		115,615	83,561
Shareholders' funds		115,733	83,679

For the financial 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.

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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

......................................... Mr M Evans Director

Tenby Bookshop (Tenby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
Barclays Bank Chambers
18 High Street
High Street
Tenby
Pembrokeshire
SA70 7HD

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tenby Bookshop (Tenby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15 - 33% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Tenby Bookshop (Tenby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 7).

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 December 2024	10,127	10,127
At 30 November 2025	10,127	10,127
Depreciation
At 1 December 2024	7,138	7,138
Charge for the year	809	809
At 30 November 2025	7,947	7,947
Carrying amount
At 30 November 2025	2,180	2,180
At 30 November 2024	2,989	2,989

5

Stocks

	2025 £	2024 £
Other inventories	13,000	12,500

Tenby Bookshop (Tenby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		1,446	-
Amounts owed by related parties	9	315,038	199,978
Prepayments		9,979	7,358
		326,463	207,336

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		25,878	25,769
Taxation and social security		38,963	25,876
Amounts owed to group undertakings and undertakings in which the company has a participating interest		55,170	61,270
Directors' loan accounts		65,573	20,554
Outstanding defined contribution pension costs		194	183
Other creditors		37,138	25,407
		222,916	159,059

Tenby Bookshop (Tenby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	50	50	50	50
Ordinary shares A of £1 each	50	50	50	50
Ordinary shares B of £1 each	6	6	6	6
Ordinary shares C of £1 each	6	6	6	6
Ordinary shares D of £1 each	6	6	6	6
	118	118	118	118

Tenby Bookshop (Tenby) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9	Related party transactions

During the year the company provided financial assistance to Cobourg Development Company Limited, a company controlled by the directors. The balance due to the company at the balance sheet date was £186,120 (2024 £148,300) This loan is interest free and repayable on demand and has been included in note 7.

During the year the company provided financial assistance to Harbwr Saundersfoot Limited, a company controlled by the directors. The balance due to the company at the balance sheet date was £50,000 (2024 £25,000) This loan is interest free and repayable on demand and has been included in note 7.

During the year the company provided financial assistance to The Chem Inn Saundersfoot Limited, a company controlled by the directors. The balance due to the company at the balance sheet date was £50,000 (2024 £25,000) This loan is interest free and repayable on demand and has been included in note 7.

During the year the company provided financial assistance to Buccaneer Sun Inn Limited, a company controlled by M Evans. The balance due to the company at the balance sheet date was £1,668 (2024 £1,668) This loan is interest free and repayable on demand and has been included in note 7.

During the year the company provided financial assistance to Buccaneer Tenby Limited, a company controlled by M Evans. The balance due to the company at the balance sheet date was £2,240 (2024 £100 Cr) This loan is interest free and repayable on demand and has been included in note 7.

During the year the company provided financial assistance to Harbour Brewery Tenby Limited, a company controlled by M Evans. The balance due to the company at the balance sheet date was £25,000 (2024 £25,000) This loan is interest free and repayable on demand and has been included in note 7.

During the year the company received financial assistance from Harbwr Tenby Limited, a company controlled by the directors. The balance due from the company at the balance sheet date was £24,000 (2024 £49,000) This loan is interest free and repayable on demand and has been included in note 8.

During the year the company received financial assistance from Hope & Anchor Tenby Limited, a company controlled by M Evans. The balance due from the company at the balance sheet date was £29,903 (2024 £29,903) This loan is interest free and repayable on demand and has been included in note 8.

During the year the company received financial assistance from Cobourg Pubs Limited, a company controlled by M Evans. The balance due from the company at the balance sheet date was £1,267 (2024 £1,267) This loan is interest free and repayable on demand and has been included in note 8.

Transactions with directors As at the balance sheet date, the directors were owed £65,573 (2024 £10,277) from the company. The loan is interest free and repayable on demand.