John (Booksellers) Limited


Director	Mark Andrew Clutterbuck


Company Secretary	Barbara Leonora Verrall


Registered Address	Unit 4 City Limits
	Danehill
	Reading
	RG6 4UP


Registered Number	00495902 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		45
Investment property	4		500,000		500,000
			500,000		500,045
Current assets
Cash at bank and on hand		40,557		13,083
		40,557		13,083
Creditors amounts falling due within one year	5	(96,050)		(80,140)
Net current assets (liabilities)			(55,493)		(67,057)
Total assets less current liabilities			444,507		432,988
Provisions for liabilities	6		(81,309)		(81,309)
Net assets			363,198		351,679
Capital and reserves
Called up share capital			3,000		3,000
Revaluation reserve			352,972		352,972
Profit and loss account			7,226		(4,293)
Shareholders' funds			363,198		351,679

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 October 2025, and are signed on its behalf by:

Mark Andrew Clutterbuck
Director
Registered Company No. 00495902

John (Booksellers) Limited

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Income from property rental is recognised on an accruals basis, it is included within turnover in the period in which the rental income relates.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 33.3% straight line

	Investment property
	Investment Property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 May 24	1,766	1,766
At 30 April 25	1,766	1,766
Depreciation and impairment
At 01 May 24	1,721	1,721
Charge for year	45	45
At 30 April 25	1,766	1,766
Net book value
At 30 April 25	-	-
At 30 April 24	45	45

4.	Investment property


		£
	Fair value at 01 May 24	500,000
	At 30 April 25	500,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	6,061	-
Other creditors	74,679	70,288
Accrued liabilities and deferred income	15,310	9,852
Total	96,050	80,140


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	81,309	81,309
Total	81,309	81,309