REGISTERED COMPANY NUMBER: 12487487 {England and Wale$)
REGISTERED CHARITY NUMBER: 1190105
REPORTOFTHE TrUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2025
BOOKS PLUS CARDIFF LhMITED
Green & Co
Accountants and Tax Advsors
Pemlyoke House
Llonlornom P(yk Woy
Cwmtxan
Torloen
NP44 3AU

BOOK5 PLUS CARDIFF LIMifED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31STMAY2025
Page
Report cl the Trustees
Independent Examlner's Report
51atement of FIDaTrclal Aclfvllles
Balance Sheel
Notès to th• Flnanckjl Sttst•mènts
8 10 1
Delaled Stalement of Hnandal Actl￿tIeS
13 10 14

BOOK5 PLUS CARDIFF LIMifED
REPORTOF TrIE TRUSIEES
FOR THE YEAR ENDED 315TMAY 2025
The Iruslees who ore obo directors ol the chcyily lor the purposes ol the Componies Act 20)6, ￿esent their
repoil with the finonciol slolemen15 01 the chuily lor the yeu ended 31 sl Moy 2025. The Iru51ee5 hove odopled
the ￿0vi￿On$ ol Accounting arKJ Reporting by Chcxilies.. Slolemenl ol Recommendecj Practice applicable lo
chc¥ilies F*ewring their occounls in occordonce with the Fimnciol RepThting Slondcrd opplic0b￿ in the UK
ond Republic ol Irelond ￿R5 1 ry21 lelleclive l Januory 20191.
OBJECIIVES AND ACTIVITIES
Obledlves ond olms
The chorily's object ond rxincpol oclivily is lo odvonce the Chislion loilh and in FX]rlicul(x lo rxovide Ck¥islKin
lilerolvre ord olher Iofms ol medio communicolion. Ihis object is mel Ihrovgh the operolDn ol o c￿l$ll0n
bookshop Iroding under the nome BOOKS PIV5 in the concoLK5e ol hospit015 1(y the benefit ol the community of
Cordrfl ond South Woles. The ch(yily ts orgonised so t￿1 Ihe Iruslees meet regulorly lo monoge ils olloirs. All staff
are lo be emF4oyed in direct ch¢yilable oclivilies.
Publk bènefft
The Iruslees con confirm Ihol they hove complied Milh the duly in Section 17 01 the Chcyilies Act 2011 lo hove
due regcxd lo public benefit guidonce putjished by the Commis%on. Significonl oclivilies Ihol we undertook
d￿Irng the per￿￿ Ihol demonstrole pU￿1t benefit. ore sel out below.
Aclllllles
The chority operole5 through o bookshop known os BOOKS Plvs Ccydill, locoled ol the University H05pilol of
Woles. Ccxdill. The ch(rrily is wkYJlly owned by the p(xenl charit0b￿ compony knghl on the Mount.
The performonce ol BOOKS Plus Ccrdill Limited lor 2024-￿25 hos mel the chorily'5 objective ol enhoncing Ihe
coriw environment ol the univer￿lY Hospilol ol Woles Ik¥ough the r￿0vi￿On ol Ck¥islK]n lilerolLKe ond rebled
goods. Consideroble ond much opF¥ecialed ellorl by sloff monogemenl hos gone into odjuslng the stock on
oller lo e￿l￿e the shop remoin5 on ollroclive. coring ond relevonl oullel whilst clso odctres%ro c￿ent fir￿nCIal
imperolives.
D￿Ing his perDd BOOKS Plus Cordiff Limited focused on lil supwrting the new co-monogers os they sell￿d inlo
ther importonl role. Iiil d8veloping the relevonce ol ollering lot oulpolien15 ond 51011 ul11￿ing the reloil
concoLKse, liiil how lo rxomde o IsleniThJ and ccxing environment from o (eloilef perspective.
FINANCIAL REVIEW
Reserves polcy
The resulls lor the yeor cxe summ0ri5ed in the Slolemenl ol F1m￿l01 Aclivilies. Al 31 Moy 3)25 the chlily is
reporliro nel ossels (Jtye5tr￿lèd reserves omounlng lo -£66.766. This 15 b6cov5e o sub51onlitsl FXOPOrtion of
the assels hove been relained within the porenl Ch￿IlY Lighl on the Mount orising from when il lunded the
felocolDn on the BOOKS Plus Ccrdill operolion from Ur￿1 610 Unil 8 within the hospilol reloil concoLKSe.
Reserves cxe CL¥renlly held wilFNn the Lighl on the MounllBOOKS Plus goup ol compoThes lo ensLKe the ch(xily
is well plocecl lo meet ful￿e demonds on ils res0￿ceS. The Iruslees ore working lo ogree o goup policy lo
defi￿ how reserve5 lye lo bg held lor eoch ol the individual componies, irclvdiro BOOK5 Plus Ccydill ￿MIted.
HrJh rent levels continue lo impocl the tyolilolilily o1800KS Plus C¢Jdiff Limited, however, donated resources in
the form ol lime ond money meon Ihol the operolvn remoin$ 5U510inotAe in the medium term. The Irvstees
consider the level ol reserve5 to be odequole.
P¢)¥ I

BOOK5 PLUS CARDIFF LIMifED
REPORTOF TrIE TRUSIEES
FOR THE YEAR ENDED 315TMAY 2025
FINANCIAL REVIEW
Golng concern
Aller rev￿wIrvJ the chorily s lorecosts oncj Fyojeclions. the InJslees hove o reosonoble expectation that the
ch¢Jily hos odequole re￿￿CeS lo conlinue in operolionol e￿$tence lof the loreseeoL4e lulvre. The Ch¢￿tY
receives orooing Support from 115 p(renl enlily, Light on the Movnl. ond h05 token 51ep5 05 highlghled in I
rep￿1 ol the Iruslees Mfjlh lun(*01￿n9 orKJ exlending IrodirvJ hoLKS.
The chlyity therefore conlnues lo odopl the going concem bosis yepcxing 115 finonciol slalemenl5.
FUTURE PLANS
The Iruslees will mainloin oclivily ol Ihe Univeryly H05pilol ol Wole5 vio the shop BOOKS Plu5 c￿dIff in Unil 8 of
the hospilol's moin enlronce ond concourse.
Wofk is underwoy lo extend Ihe openiro hoLK5 01 the BOOKS Plu5 C￿dI11 sh)p, p￿tICL￿O￿Y 0$ oulpolien15. V15il¢ys
ond sloll ore now using the Conc0￿Se lor lorvJer periods thon o lew ye(y% ogo. A Iriol lo evidence the volue of
Iroding dLKing these extended periods is indicaling on onnLoI increase in sales ol appioximolely ￿0￿￿0. Wofk
will commence soon lo recruit new volunteer5 10 055151 ol these lime5.
Funthoisirva and incfeasirva SUPPOrt lor the wort remoins a E¥MJfity lo( the lulure ol BOOKS Plus Ccxdill Limited in
ossocioIDn with its pcyenl chority Light on the Movnl.
Th8 obilly lo dèmonslrole in Ccxdifr Ihol the minislryiirodiro model is susl0imt￿e. remoins o key element ol the
ch¢Jily's strolegy in association with parent compony Light on the Movnl.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
BOOKS Plus Ccrdill Limited is both o yivole limited compony ond o registered chority. The chcrily is controlled
by ils IAemorondum ond ￿tiCIeS ol Ag5¢)ciolion. Control ol BOOKS Plus Ccydill Limited lie5 wlh ils F)orenl
ch¢Jilable company Light on the Mount. The chori10b￿ objects ol BOOKS Plus CordiN Limited mirror those ol
Luhl on the Mount. The chorily hos been slruclured this woy lo bolonce Ihe need for locol occounlobilily whilst
ensLKng Con￿518neY ond good monogemenl syoclice ocross the tyOLJP ol choriloble componie5 operoliro
BOOKS Plus charitable b¢)okshops.
St￿1 employed by BOOKS Plvs Cordill Limited ore olso employed by ￿ght on the Mount on duol employment
conlfocls.
Recrullmenl and appolntment ol new tru$tee$
The formal method ol appointing Iruslees is contained wlhin the conslilultin of the ch¢￿tY. New trustees
oppoinled by lormol resolution ol exisling trustees.
New Iruslees are trained by other Iruslees and the ch(xily's monogemenl sloff lo become lamilior with Ihe
chorily's objecliyes, constilulion, memorar￿a ord ¢Jticles ol incorporolion. their legal duties os Iruslees,
bu5ine55, finonce ond other reloled operolionol moller5.
REFERENCE AND ADMINISIRAIIVE DEfAILS
Reglstered Compony number
12487487 (Engbnd ond Woles)
Reglslered ch￿lty number
1190105
Page 2

BOOK5 PLUS CARDIFF LIMifED
REPORTOF TrIE TRUSIEES
FOR THE YEAR ENDED 315TMAY 2025
Reglstered offke
19 Fronklen Rood
Cordrfl
CF141HR
Trvstee$
A S Dubljevic Crown ￿OseCUtor
C J Groves11 ProleSs￿n0l
Independent Examln
Ed Gooderhom FCA
Green & Co
Accounlonls ond Tox Advisors
Pembroke House
Lhnlornom P(ykW(
Cwmbran
Tortoen
NP44 3AU
Apsyoved by ofdei ol boord ol trLtslees on 27th Fetyucxy ￿26 ond signed on ils beholl by:
C J Graves- Tfuslee
Page 3

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
BOOKS PLUS CARDIFF LIMITED
Independenl examlner's repoil lo the truslees cl Books Plus Cardlf Umlled ('Ihe Company.)
I report lo the chaiily IIuslee5 on my exomirKilion ol the occoun15 01 the ComF)ony lor the yetr eT)ded
31sl May 2￿25.
Respon51bllNes arKI bas15 olreport
As the chorily's Iruslees ol Ihe ComF)ony lond also ils directors lor the wrposes ol company I￿} you
responsible for Ihe yepcrolion ol the occounls in (￿cOrdanCe with the requiremenls ol the Comwr4es kl
2006 (Yhe 2006 Acl'l_
Hoviro solisfied myself Ihol the occounls ol the Compony ¢Je not required lo be oudiled under Port 16 01 Ir
2006 Act ond ore eligibb lor independent exominolion. I report in respect ol my exominolion ol YOLK Ch￿IlY'S
occounts os corried out under Section 145 01 the Chorilies Act 2011 I'lhe X)I l Acl'l. In corrying out my
exominolion I have lollowed the Direclh)ns gwen by the Chofity Commission uTrder Secltin 145151 Ibl ol the 2011
Act.
Independent examlner's slatement
I hove CoMp￿ted my exominolion_ I confirm Ihol no motlers hove come lo my ollenlion in conneclDn with Ihg
exominolion giving me couse lo beleve:
occounling recorcts were not kept in respecl ol the Compony 05 required bysection 01 the 20C6 Acl:
the occounls do not OCCOfd with those records,. or
the occoun15 do r￿1 comply with the occounling requiremen15 01 SeclDn 396 01 the 2￿6 *£1 other IIKJn
ony requiremenl Ihol the occoun15 give o true ond lor view ￿lIch s not o moller con5kJered 05 pcrl of
on ir)depend8nl exominalK)n.' or
the occounls hove not been prepcred in accordonce wlh the melhods and principles ol the Slolemenl
ol Recommended Proclice lor occounling ond reporting by chorilies lopplicoble lo chorilies yepcring
their occounls in occordonce with the Finonciol Reporting Slondord opplcoble in the UK or)d Republic
ol Ireland IFRS 10211-
I hove no concerns ond hove come ocross no other mollers n connection with the exominolion lo which
ollenlion should be dr￿n in this report in ordef to enoble o rjoper understanding ol Ihe occounls lo
reoched.
Ed Gooderhom FCA
Green & Co
Accounlonls ond Tox Advisors
Pembroke House
Lk]nlornom P(xkW
Cwmbron
Tortoen
NP44 3AU
271h Febnjory 2026
P¢)¥ 4

BOOK5 PLUS CARDIFF LIMifED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 315TMAY 2025
25
Unreslricled
lund5
24
Tolol
lunds
Noles
INCOME AND ENDOWMENTS FR¢JM
Donolion5 ond legocie5
16,942
1,210
CharflabSe aclivllles
Advoncemenl ol the Clyslun loilh
148,056
158,223
Total
164,998
159,433
EXPENDITURE ON
Chorftable octlvltles
Advoncemenl ol the Clytslnn loilh
197.272
171.649
NET INCOME/(EXPENDITURE)
1322741
112.2161
RECONCILIATION OF FUNDS
Told lurKJs broughl lor¥v￿d
134.4921
122.2761
TOTAL FUND$ CARRIED FORWARD
166.7651
134.4921
The notes lorm p(Yt ol these finonciol slolem8nls
Poge 5

BOOK5 PLUS CARDIFF LIMifED
BALANCE SHEET
31ST MAY 2025
2025
Unreslricled
lund5
2024
Tolol
lunds
Noles
FIXED ASSErs
Tangib￿ 055815
292
375
CURRENT ASSErs
Stocks
Debtor%
Cash ot txjnk and in haTrd
40.512
2696
3,672
40,929
2.354
1,657
46h80
44.940
CREDITORS
Amounts loling due wlhin one y8or
1113.9181
179.8071
NET CURRENT AS$E151{LIABILITIES)
167.OS81
134.8671
TOTAL ASSEfs LESS CURRENT LIABiifiES
166,7tAI
134,4921
NEf AS5ETSI(LIABILlnES)
166,7661
134,4921
FUNDS
Unreslricled lund5-
Generol lur
Shue COFilol
10
166.7671
134.4931
166.7661
134.4921
TOTAL FUNDS
166,7&51
134,4921
The ch¢Jiloble compony is entil￿d lo exemption from a￿11 under Section 477 01 the Componies kl 2CQ6 lor
the Ye￿ ended 31 sl Moy 2025.
The members hove not requied the compony lo obtain on OLhJil ol its Inonciol slolemenls for the ye(r erKJed
31$1 Moy 2ff25 in ttcordonce wlh Section 476 01 the Componies Act XK)6.
The Iruslees ockmwledge ther respon%blilies 1¢
lol
ensLKing Ihol the chorilab￿ compony keep5 occounling records Ihol comply wlh Section5 386 orKJ 387
ol the Componies Act XK)6 ond
preporing fir￿nCial slolemenls w*Mch give a true ond loir wew ol the stole ol afloifs ol the ch¢Jiloble
compony 05 al the end ol eoch Inonciol yecy ond ol 115 SLKpIu5 or deficit lor eoch finonciol yecy in
occordor¢e with the requiremen15 01 Seelion5 394 ond 395 ond which olh8rwise comply wlh t￿%
requirements ol the ComFX]nies kl ￿06 relating lo finonciol slalemenls, so Icx as opplica￿e lo the
ch¢Jiloble compony.
Ibl
The notes lorm p(Yt ol these finonciol slolem8nls
Poge 6
continued..

BOOK5 PLUS CARDIFF LIMifED
BALANCE SHEET - conllnued
31STMAY 2025
These finoncid slolemenls hove been rxepcxed in occofdonce with the ¥ovisions opp1ca￿e lo chariloble
componies subject lo smoll componies regime.
The fimwiol slolemenls were oppfoved by the B¢)(yd ol Trustees and oulhorsed lor issue on 27th FebfLQry 2cr26
ond were srdned on ils beholl by:
C J Groves- Tfuslee
The notes lorm p(yl ol these finoncKI1 slolem8nls
Poge 7

BOOK5 PLUS CARDIFF LIMifED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 315TMAY 2025
ACCOUNTING POLICIES
Basls of preparlng the flnanclal statements
The financiol slolemenls ol the choriloble company. which is o public benefit enlily undef FRS 102. hove
been [Yep￿e￿ in occordonce with the Chcrrties SORP IFRS 1021 'Accounling ond Rep￿ing by Chorilies:
Slolemenl ol Recommended Proclice opplicoble lo chorilies yepuing their occovnls in occordonce
with the Finonciol Rep￿tIrng Slar)dctrd applicab￿ in the UK and Republic ol Ireland IFRS 1021 lelleclive I
Jonuory 20191,, Fnonciol Rep¢yting Slondord 102 'fhe Finonciol Reporting Slondord app￿cOble in the UK
ond Republic ol Irelond, ond the Componie5 Act 2006. The linonciol slolemenls hove been ¥ewred
under the hist￿￿01 cost convention.
Income
Al income is recognised in the Slolemenl ol Finonciol Activities once the chorily hos enlillemenl lo the
lunds. il is p(obob￿ that the income wil be receNed aTrJ the amount can be meosLKed reliab￿.
Expendllurè
Liobililies ¢Je fecognsed os expendit￿e os soon os there is o legol or conslruclive obligolion comrnilling
the chorily lo Ihol expendilLKe. il 15 probotje Ihol o Iron51er ol economic benefits will be required in
sellemenl ond omounl ol the oblvJolion con be meoswed r8liobly. Exper)dilvre is occounled on
an occruals ba%s and hos been classif￿￿ under heodiws Ihol ¢Jggregole oll cost reloled lo the
colegory. Where cos15 connol be direct￿ ottribuled lo porlrulcr heodings they hove been ollocoled lo
oclivilie5 on o Lo5is corts151enl with Ihe ol re50LKCé5.
Tanglble flxed assets
Deweciol￿n is syovided ol the lollowng onnuol role5 in order lo ￿lIe off eoch ossel over 115 e51inoled
useful lile.
Computer equipment
20%on cost
stocks
Stocks cxe volued ol the lower of cost ar￿ nel reolsoble volue. oller moking due ollowonce lof ob501ete
ond ￿0W moving items.
TaxoNon
The charity ts exempl Irom corporolion lox on ils chcriloble oclivili8s.
Fund accounllng
Unreslricled lund5 con be used in occordonce with the choriloble ot4'eclives ol the discretion of 11
Iruslees.
Reslricled funds con o￿V be used lor pcYlicuk)r reslricled wrwses wlhin the objects ol the thtJily.
Reslriclions arise when specified by the donor or when funds cxe raised porticulu reslricled purposes.
FLKlher expk]rK]lion ol Ilw nolure orKI pvrp05e ol eoch fund s included in the note5 to the linonciol
slolemenls.
Hlre purchase ond leoslng commltments
RenloÈ paid under operoling ￿0$eS ore chlyged lo the 51olemenl ol Fimnciol AclNilies on o slroighl
line basis over the period ol the lease.
Page 8
continued..

BOOK5 PLUS CARDIFF LIMifED
NOTES TO THE FINANCIAL STAIEMENTS - conllnved
FOR THE YEAR ENDED 315TMAY 2025
ACCOUNTING POLICIES- conllnved
Penslon costs arKI othff post-retlrement ben41ts
The Chorilab￿ compony operoles o defined conlribulion pension scheme. Contrbulions poyatae lo the
chcriloble compony's pension scfeme ore chcrged lo the Slolemenl ol Fnonciol Acliiilies n the pefiod
lo wlich they relole.
NEf INCOMEIIEXPENDITURE)
Nel incomellexpendilurel is sloled ollef chcrgingiicredilingl..
2025
21J24
DeFYeclol￿n - owned ossels
Hire ol FAonl ond mochinery
83
42
l.(J29
TRUSTEES. REMUNERATION AND BENEF115
There were m trustees. femunefalion or othe( benefits lor the year ended 31 sl May lJ25 nor lor the ye
ended 31st Moy ￿24.
Trusteès, expenses
There were no Iruslee5' exFenses poid for the yecx er￿ed 31st Moy l)25 nof lor the yecy er￿ed
31 sl 2024.
STAFF COSTS
2025
2(r24
Woges ond solcyies
Other pension costs
44,987
1.299
38,260
1.175
46,286
39,435
The overoge monthly number ol employees duriro the ye¢y w05 as follows..
2025
2(T24
Sloll
No employees received emoluments in excess of £60,00).
Page 9
continued..

BOOK5 PLUS CARDIFF LIMifED
NOTES TO THE FINANCIAL STAIEMENTS - conllnved
FOR THE YEAR ENDED 315TMAY 2025
TANGI&LE FIXED ASSETS
Compvler
eqvipmenl
COST
Al l sl ￿)ne 2(Y24 ond 31 sl Moy ￿25
417
DEPRECIATION
Al I 51 June 2(Y24
Chorge lor yecx
42
83
Al 3151 Moy 2)25
125
NEf8ooK VALUE
AI 3151M0y￿25
292
At 31st May ￿24
375
STOCKS
2)25
124
Stocks
40.512
40.Y29
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3J25
124
Other dèblo
VAT
Prepoyments ond occrued income
.815
881
1.898
266
190
2696
2.354
Page 10
continued..

BOOK5 PLUS CARDIFF LIMifED
NOTES TO THE FINANCIAL STAIEMENTS - conllnved
FOR THE YEAR ENDED 315TMAY 2025
CREDITORS: AMOUNIS FALLING DUE WITHIN ONE YEAR
2)25
3)24
Olhef loons (see note 91
Trode credilofs
Sociol 5ecLKily ond other loxes
Other credilofs
Accruols ond deferred i￿ome
gjo
38,336
247
71.419
3,935
63.tljl
3,935
113.9
79.&)7
LOANS
An onoly5i5 01 the molurity ol loons is given below-
25
3)24
Amovnls lolling due wlhin one yeor on demond:
Other bons
SJO
MOVEMEN[ IN FUNDS
Net
movement
in lunds
Al
31.5.25
Al 1.6.24
Uryeslrlcled Ivnds
Geneiol fund
Shcre caylal
134.4931
132.2741
166.7671
134.4921
132.2741
166.7061
TOTAL FUNDS
134,4921
I￿,274}
166,7661
Nel movement in funds, nCIL￿ed in the above ¢Je 05 lollows:
Incoming
resoLffces
ResoLYces
expermjed
Movement
n funds
Urveitrkted funds
Generol luncl
164,998
1197,2721
r322741
TOTAL FUNDS
164,998
1197,2721
f32,2741
Page 11
conlnued..

BOOK5 PLUS CARDIFF LIMifED
NOTES TO THE FINANCIAL STAIEMENTS - conllnved
FOR THE YEAR ENDED 315TMAY 2025
10.
MOVEMENT IN FUNDS- contlnued
Comp¢Yotlve$ for movement In fvnd3
Nel
movement
in funds
Al
31.5.24
Al 1.623
Uryeslrlcted Ivnds
Generol fund
Shue coF¥lol
122.2771
112.2161
[34.4931
122.2761
112.2161
134.4921
TOTAL FUN DS
122,2761
112,2161
134A921
Comporolive nel movement in lunds, included in the obove ore 05 lolows..
Incoming
resoLKces
Resowces
experKled
Movement
in funds
Urveitrlctèd funds
Generol luncj
159,433
1171.6491
112,2161
TOTAL FUNDS
159.433
1171.6491
112.2161
RELATED PARTY DISCLOSURES
Al the yeor end the comwny wos owed %1.815 IZJ24.. £1.8151 Irom Books Plus Gloucester Limited.
Al the yeor end the comFony owed £7I.172[2￿24.' £63.3411 lo Light OnThe Mount.
Po9e 12