BOOKSALIVE
(AclwÉtable company limited byguardntee]
TRusfEEg ANNUAL REPORT AND
FtNANCL4L sfATEMENTS
FOR THEYE4RENDED 31 DECEMBER 2025
Re￿red number. 3737476
Regstered char[￿ number 1077435

BOOKS ALTVE
{A charitsble conipanylimited byguarantee)
Indexto trustees'report and financial statements
Contents
Tn￿tees. annual report
Independent Exxminefs report
Statementof Financial Activities
Balance sheet
AccouDting Policies
Notes to the accounts
9-10

BOOKSALIVE
(A cl)aritable company limited byguarantee)
TRUST￿AN￿1UAL REPORT
The ttl￿ees (who atso artas directors for Companies Actpurposes) have pleasure in
presenttngtheirreportand financial statements forthe year ended 31 Decernber 2025.
The tnsstees believe thatthe finaniial statements ￿MplYWIth current stalmtory
requirements arÈd the charitys governing document The trustees have adopted the
provisions of the Statement of Recommended Prdctice (SORP). subjertto the stnall
cornpaDieg regitu
Books Alive is a reWred cI￿lty nuEnber 1077435 and company nurnber 3737476.
The principal re&stered Offi￿ of the Charityis:
86 Elm Drive
Hove
BN3 7IL
The trustees ofthe Ch￿ltyin the period have bee
Mr J E Puttock (Chair}
Mrs G Carr (Unttl I Iuly 2025]
Mrs S Forrest
Mrs S C Haines
Mrs M Harding (From 4Apnl 2025)
Mr D Standing
Rev Dr N Tucker
The advisors to the Charity during the year bave been:
Accountant
MrN Carr
36 Rowan Avenue
Hove
BN3 7IG
IndependentEraminer
Mr I CrosthwaÈte
31 PortIana w￿1&
Hove
BN3 5SA
Solicitors
Mayo Wynne Bayter
3 Bell Lane
Lewes
BN7 IIU
Banliers
Bardays Bank plc
North Street
PO Box2915
Brighton
BN3 ISS
Redwood Bank
The Nexus Buildillg
Broadway
Letcbworth Garden City
SG6 7fA

BOOKS ALIVE
(A charitable company limited by8uarantee}
TRUSTEES AKNUAL REPORT (CoDtinued}
SlrnctUTe. gDvernance and management
Books Aliv- was ip.-orporated as a companj Iimited by guarantee (rewred number
3737476) ou 22 March 1999. Thegoverning dOC￿Ment is the Memordndum and Articles
ofthe compatty.
As specified bythe governing document the incorne and property of the companyshall
be applied solely towards the prnmotion of its objects
The trustees are appo)￿ted bythe members at the anuual general meeting or. the
recommendation of thetrustees. Up to 4 trustees maybe appointed by resolution to
serve for periods of 3 year& Tbe tnth retireby rotation 2nd maybe re-appointed for
fijrther periods of 3 year& Tr.e ￿￿rent trustees dLe to retire are as follows." Mrs S
Forrest and Mr D Standing atthe AGM in 2027. Mrs M Hardingand MrJ P￿ttoCkatthe
AGM in 2028. In additioD, tbe Parochi3] Churith Council of Bishop HanDington Memorial
Church may nominate up to 3 truste4 One of whom must be the VÉ(2r. Mrs G C3rr
completed her terni of Servi￿ in 2025. Mrs S Haines is due to serve until 2026. and the
Wi￿r, RevDrN Tud￿ remains a truste
law applicable to incorporated clwities in Englartd and W31es requires the trustees,
wbo are aIso the directors of the company. to prepare financial statements for each
financial yearwhich give a trne and fair view of the state of affairs of the Charityat the
end of theyear 2nd its financial activities during theyearthen ended. In preparing those
financial statements. the trustees are required to:
Select suitable 3CCOLntinE polici￿ 2nd then app]y them consistently.
Make judgements and eStin￿ts thatare reasonable and prudent and
Prepare the financial statemellts on an ongoiDgconcern basis unless itis
inappropriate to presume that the Cbaritywill continue in operatio
The trustees are responsible for keeping proper accountingrecords whith disdosewith
reasonable acCu￿ry, at any time. the Fm2nciLI position ofthe Charitv and which en2bles
them to ensure that the financial statements comply with the Companies Act 200& They
have general respoDsibiliti&s takingsuch steps as are reasonably open to them to
SaFeg￿ard the assets of the CbaTity and to preventand detett fraud and other
irregularitie&
Risk ManageRttent
The trustees have examined the main areas of the Cbariws operatioLs and Considered
the major risks faced in each of these ar
In the opinion of the tntstees. the Charity has establ.thed resources and rei4ewsystems
wbickn under nomal Coik dition& should allow these risk% to be )nitigated to all
acceptable level in its day-tO-dayoperdtion&
Page 2

BOOKSALIVE
(A charitsble company liniited byguardntee)
Objectives ajtd adiwitrs
The Cbaritys principal objective is the advancement of the Cbristian religion bythe
establishment and Maititenall￿ of a bookslwp and through the sale and disrr5bution of
book& Ma￿lneS, card& music andsuch other items as the Charityshall think fit
Pub]ic Benefit
The Charity's tn￿eeS have referred to the Charity CoD]mission's general guidance on
public benefitand consider that the Ckwity has CO￿tinUed to meettho5e requirernents.
The bookshop trades for six days a weekand is elltirely accessil)le to allthe publi
regardless of any religous belief, or non
AchieveMents and perfoTowice
Sales forthe year showed a signifi(2nt decrease at£84,167. a reduction of £9.359
compared with the exce]lentsales in 2024 when an increase of 23.38% over the
previous yearwas achieved. However, it still showed continuino increase in sales sin
Covid. The exceptsoiol contribution of Gillian Carr. one ofthe ITUStees, wbo has
continued to oversee the manwent of the shop on a voluntarybasis the driving
force in buildingup the sales overrecentyear& Gi11É3n invoices the CFLarity £250 per
onth for her cong￿ltanCywOrk and advice. The secondhand booksertion on the upper
floorwas again a major contributor to both the s3Res and contribution to the netsurplus
with sales of £9,429. Our loyalty scbeme continues to be well use
Durkng the year the Charity COTttinued to suppoiL The Brighton and Hove City Mission by
providingthem. free of charge. with Bibles for their ministyand tbe CharÉty also
supported the Cbichester Diocesan May Camp again this year.
We mntinue to be a centre fordonations towards the lo(al foodbankand a collettion
point for the Link to Hope Christnw Shoe BoxAppeaL
Wewere pleased once again to be able to holdseveral extenTrl sales events during the
year and expect this to continue to grow irL 202&
We would like to thaDk ourbookkeepers. all our customer& friends. publi%lLers and their
representatrves fortheirsupport duringthe year.A speaal thankyou is due to all the
volunteerswho give their time and energy to stalfing the shop each week Withouttheir
supportthe shop couldn't open 6 days aweelcA special thankyou is due to Giiknan Carr,
who conduded her Involvement atthe end of the year. for her oversight of tbe shop
sinee before Covid Thetrustees have now appointed a paid parttime n￿llager to take
Forward the managementof the shop. To help offsetthe impattof havinga parttime
paid manager the trustees have launched a scberne called-Friends of Books Alive" to
generate additionat funds to help meet this cosL To date the take up I￿5 been less than
desire(L
The unrestricted surplus for theyearwas £6.435 wbith when added to funds of
£104,497 broughtforvRrd frorn 31st DeceDiber 2024. resulted in adjusted unrestricted
fi￿ds of £110,932 beingcarRed foTvrdrd on 31st December 2025.

BOOKSALIVE
(A charitable companylRmited byguardntee}
Financk31 Review. Contiaued
The trtlstees mayinvestthe surplus fi￿d5. not xmmedlately required forthe purposes of
the Charity in or upon sucb investnients, securities or property as theythink fiL and
from time to time to transpose. varyand realise such investtnents subjettto suth
conditions and such consensus as may be required bylaw and subject aIso to the
provisions of its Memordndum and Artide
Atthe ye*s end £73269 was held in a 95-day notice account with Redwood Bank
Reserves Policy
The trustees regularly review the level of reseryes held by the Cbarity3nd are pleased to
report that ¢l￿ren￿ythe Charity holds unrestiicted funds irA excess of 12 months.
expendirure. It is anticRpated thiswtll signifjwdyreduce overthe next fewyears when
taking in the cost of a part time paid manager.
Byorder of the Board
Trustee
lohn Puttock (Chair)
T￿￿ee
Sue Fo￿eSt (Minute Secretary)
f3 l7.1..2
Regrtered office
86 Elm Drive
Hove
BN3 7JL

'the Charitv,
I tewt to the cbarity Truskes on my &uDi￿On ofthe accoutts of tTrke Charity fix
theyear ended 31 Decemb¢r 2025.
Respoosibil¥tt¢¥ and basis of repbrt
As the charitv TTVStees of the Company (and its dirtttors for the
pury0￿ of c(Hnpany law) you are responsil)le for the pterAr*ion of the
accoutkts in accordance with tbe requiremeots of the Companies Act 2006
(the 2006 Act?.
Fkving satisfied myself that the accounts of the CkrÈty are not requireAI to
IK audited under Part K6 of tbe 2006 Act aod are elI￿￿)Ie for i1)d¢￿dent
exa￿]nall0￿ I report ill respect of my exaMi￿On ofthe CEwity5 a£couE
as (aTried out und¢r stttiorffi 14) of thc Ch&raes Act ?01 l (kne 2011 Ace).
In ¢all>'ino out my examwion I have folloived the Directtons given bv the
Charity Commission under WtiOD 145()) (b) of the 2011 ACL
IxdepeFdent ex*miarfs stateme
Since the Charitys w inci)me has not ￿ce&d £250.(X)Q your ex3￿IDer
d￿S not need to be a meJnEtt ofa listed1￿y.
I have completed my &uminati(ID. I that llo matters have come to
y attention in ci)nnectioD with the examinatÉon giving me c3vs¢ to believe:
)uoting [￿OrdS Wt￿ not kept in resp&a ofthe Charity as
bv se￿I0n 386 of the 2006 A¢¢ or
2. the accovnts do not a￿Ord with those record¥ or
3. tk accounts do JK￿ (x>mply the accoulltin¢Y requirements of seLXion
396 of the 2(X16 Art other than ony requiremeni that the acix)unts give a
trlle and fair view ivhicb ts not a ￿￿tter coosid¢red as r*rt of an
the ￿Oullts have not IMI PTEpared in accAJrdance iVTth the m&bods
and principles of the Statement olRecommended Prdrtice for
ac¢ounting and rewrting by charities
[applicable to charities preparing their a(￿unts in thance Ivith the
Financial Reportino Standard applicable in thc UK and Rq)ublic of
Irel&)d IFRS 102)1.
I hav¢no ci)ncerns aud have o)me acn)ssno othermatterg in CODnecÈion with
the &xamination to which attentiort sho￿d be drawn in this retxirt in ordeT to
enablea proper ur•Jerst2ndino_ of the accounts to be reach￿.
Mr I crost1Th￿te
31 Portland Villas
Ilov¢
BN) 5SA
PAGE i

BOOKS AUVE
A Charitable Company Limited by Giiarani
Statement of Financial Acbwtstsfor Year Ended 31 December 2025
y￿rAl
FUNDS
2025
Unrestrirted Restricted
Funds
Funds
2024
INCOMING RESOURCES
Inc¢mtng resources from generated fvnds
Donations
Income Tax Recoverable
Bank Interest
her
145
1307
1.362
530
Totdl
1835
2.037
Rental Income
IIA14
IL414 11.264
sale of Books and Christian Produtt5
84 167 93.526
Total Incoming Resource5
98A16
98 416 106,827
RESOURCES EXPENDED
Charitable artivrties
Govemance costs
3a&4
88,791
8&791 87219
3J90 3.190
Totsi Resour￿ ExpeFxled
91?81
91WI 90.409
NEf{OUTGOINGMINCOMING
RESOURCES
6A35
6A35 16,418
Unrestricted Funds for Income and expendrtu
Totsl Funds Brought Fonvard **
IOV97
104A97 88.132
Total Funds Carried Forward
llO332
110332 1(M.550
All incoming resources and res0tsr￿ expended ar￿ from continuing thitEs
**
The broughtforvrard figure from 2024 was reduced by£53 following an adju5tmert post account
fin3lisatÈon yearend 2024
PAGE 6

BOOKS AUVE
A Charitsble Company Limited by Guardntee
Balance Sheet 31.12.25
Totsl
Fund5
2025
Totsl
Funds
2024
Tangible
Current Assèts
Stock
Debtors
Savings Account
Cash at bank and in hand
22,147
26.168
2.837
51.362
31.898
73269
20557
116535
IIU65
Falling Due in l year
-7.715
Net Current Assets
IlQ932
104550
Total Assets less Current lia￿lItIeS
UOJ32
104.550
Net A55ets
0?32
104,550
Funds
110332
104,550
Note
Forthe year ending 31st Oecember 2025 the Company was entitled to exemption from audlt
under Section 471 of the Comp3nies Att 2(A]6. The members have not required the Company to obtain
an audit in accordan￿ wtth Section 476 ofthe Companies Att 2016.
The trustees acknowledge their responsibilitiesfor compfying wrth the requirements of the Att wtth
respect to accounting records and for the prepaFation of these accounts.
These accounts have been prepared in accordan￿ with the provisions applicable to Companies
subjert trj the smaS1 charitable Companieg regim
These accounts were approved bythe Tnstees/directors on_..-...- . -.
and Signed on thelr behalf by.
Chair of T
Dirertors

BOOKS ALtVE
{A ChaTitable Company Limited by Guarantee)
Notss to theAecounts for th¢YearExded 31 Ilecember21125
un
Basis of preparalion: .
These finanaal ststements have been prepared in accordance witb the Financial
Reporting Standard applicable in the UK and Republic of Ireland (effecrive Ianuary 2015)
(-FRS 102? and the Companies Act2006. Assets and liabi]2ties are initiajlyrecognised at
historical cost or transartion value unless othenvise stated in the relevant accounting
policy note[s).
a) Fund accountins"
Funds held bythe Charity are either-
Unrestrirted f¢Jnds - GeneTrl fim(Ls which can be used for the Charitys ordinary
purposes, or
Restricted Fjjnds-being either (a) income fromtrostswhich maybe expended only on
those restritted objects provided in the tern]s ofthe trustorbeque¢ or Ib) donatioDS
or grants received for a specific object Any balance rern3iniDg unspent at the end of
theyearis (arried folward as abalance on thatrestricted fulld.
b) Income recogDition po]iaes
Sales are recognised in the period to which the sa]es re]at&
Rental income is recognised in the period to which the rent relatr&
Income t3x recoverable on GiftAid donations is recognised in the period to which the
ftaid relate
c} Expenditure
Erpenditure is retognised as soon theTe is a legal or Const￿Ctive obligation
committingthe ChaTityto rnake apaymenL
d) Depreciation
Depreaation is caIculated to write down the cost of t3ngble fixed asset& exduding
freehold properties. overtheir expected usefid liv& The ￿te$ are:
Shop ¥4uipmeot
Shop Fittings
Str&ightl1i￿e over 10 year5
straight line over 10 years
Computer and Audio Equipment straightline over 4years
It is normal policy not to capiralise assets below £100 or when financed by donations.
Tbere were no CdPitaJised itenLS to deprecÉatefrom previous years or in 2025.
e) Stock%
Stocks are valued atthe It)werof costand Detrealisable value.
fj T3xatioll
As a registsred charity. it is exemptfrom corporation tsx to the extenttbat its income
and gains are 3ppIicable to charitsble purposes only.
Page 8

TOTal
Fur￿$
Funds Furh
Vdwrt*ylntyJffle
145
Bank lryt
In¥eSbrEnt1t￿ime
14uy
C05tsofactMtte5fuFtrww
the objott5 0fthe(h￿l￿
SOJ
thTett Eyw*5
Rert&fPatrs
Inglrance
ght& ￿t&y4￿￿er
TraVd&£ntertai￿Trt
Printing&Stationery
Offi￿ E9￿1pm£￿&MaIrte￿all
Telephty*. Mthle&CwuterC
Subsuiptvjn &LKeftctsig
Generdl MainEetiak
24T
LIK)
87W9
cOn￿RanCY Fees
siaff Cos15
17%
&685 17%
12024: 1 Aaff rr￿mL￿lrwj I on ￿E1¥￿iceb8SasL

$3
5J23 4787
A$2t3J December2V5
5,723 14ni
IIET8fN)KVALLIE
sa*3Jst Decembe¥ 3)35
*tsat3tstC￿rnber 2024
Trade tÈbtors
3)24
Trade Cre(rrtors
PÈnson Contrthuttstsl PaIdj￿￿￿ry2]2GI
VA7 payabtè
Unreslrftt￿ Fttnds
dAssets
At31 O*mbEF2025therewÈ 24n*mbetslJ24a41
Nathe
John Putto(k
ht*kTu¢ker
Gilb2n CaTr
Nichobscarr
£15XIID £13250 TnJsEEeotBH (￿￿1•#n W¢ykerSTry￿1 Rents paM¥tO BHWCT