THE BOOKSELLERS ASSOCIATION OF THE UNITED KINGDOM & IRELAND LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102 §1A

Reporting scope

Consolidated group

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

HaysMac LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Groups ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. THE BOOKSELLERS ASSOCIATION OF THE UNITED KINGDOM & IRELAND LIMITED · parent
   1. Batch Limited 100% · UK · Electronic financial information and processing system
   2. Book Tokens Limited 100% · UK · Operator of the book tokens voucher scheme
   3. Batch For Books Inc 100% · USA · Electronic financial information and processing system

Significant events

• “Book sales have been flat across the year, and while there have been nearly as many indie bookshop openings as last year, the overall numbers of independent bookshops began to drop off slightly after a seven year growth period.”
• “The disruption and challenges to high street businesses continued in the wake of the UK budget and ongoing cost of living crisis, and our lobbying and advocacy work within - and beyond - the trade has, as ever, been deeply appreciated by the membership, and across the industry.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

8

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -0.7%

  £2,117,431 → £2,103,615

• Cash

  -41.2%

  £4,249,342 → £2,500,261

• Net assets

  +12.8%

  £29,281,478 → £33,017,608

• Employees

  +4.5%

  44 → 46

• Operating profit

  -98.1%

  £2,194,459 → £41,370

• Profit before tax

  +33.6%

  £4,342,530 → £5,799,787

• Wages

  -2.8%

  £2,531,967 → £2,461,229

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers