REGISTERED NUMBER: 07495049 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Bretwalda Books Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Rupert Oliver Matthews

Adrian Charles Thompson

SECRETARY:

Timothy David Brown

REGISTERED OFFICE:

50 The Ridings

Surbiton

Surrey

KT5 8HQ

REGISTERED NUMBER:

07495049 (England and Wales)

FIXED ASSETS

Intangible assets

4

1,480

1,480

CURRENT ASSETS

Stocks

500

500

Debtors

5

750

750

Cash at bank

3,692

3,692

4,942

4,942

CREDITORS

Amounts falling due within one year

6

1,400

1,400

NET CURRENT ASSETS

3,542

3,542

TOTAL ASSETS LESS CURRENT LIABILITIES

5,022

5,022

CREDITORS

Amounts falling due after more than one year

7

5,000

5,000

NET ASSETS

22

22

CAPITAL AND RESERVES

Called up share capital

8

30,000

30,000

Retained earnings

9

(29,978

)

(29,978

)

SHAREHOLDERS' FUNDS

22

22

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2026 and were signed on its behalf by:

Rupert Oliver Matthews - Director

1.	STATUTORY INFORMATION

Bretwalda Books 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.

The accounts include some estimated figures in order to meet the companies house filing deadlines.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

7,400

AMORTISATION

At 1 April 2025

and 31 March 2026

5,920

NET BOOK VALUE

At 31 March 2026

1,480

At 31 March 2025

1,480

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

750

750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

1,400

1,400

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

5,000

5,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

30,000

Ordinary

£1

30,000

30,000

9.

RESERVES

Retained

earnings

£

At 1 April 2025

(29,978

)

Profit for the year

-

At 31 March 2026

(29,978

)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Rupert Oliver Matthews.