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Company Registration No. 06052124 (England and Wales)
Boote Construction Limited Unaudited accounts for the year ended 31 January 2023
Boote Construction Limited Unaudited accounts Contents
Page
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Boote Construction Limited Company Information for the year ended 31 January 2023
Director
B Boote
Secretary
B Boote
Company Number
06052124 (England and Wales)
Registered Office
THE ELMS TEWKESBURY ROAD TWIGWORTH GLOUCESTER GLOUCESTERSHIRE GL2 9PQ
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Boote Construction Limited Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,282 
9,229 
Current assets
Inventories
2,000 
10,000 
Debtors
1,231 
4,368 
Cash at bank and in hand
61,648 
63,703 
64,879 
78,071 
Creditors: amounts falling due within one year
(46,472)
(55,732)
Net current assets
18,407 
22,339 
Net assets
25,689 
31,568 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
24,689 
30,568 
Shareholders' funds
25,689 
31,568 
For the year ending 31 January 2023 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 August 2023 and were signed on its behalf by
B Boote Director Company Registration No. 06052124
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Boote Construction Limited Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Boote Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 06052124. The registered office is THE ELMS TEWKESBURY ROAD, TWIGWORTH, GLOUCESTER, GLOUCESTERSHIRE, GL2 9PQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
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.
Turnover
Turnover represents the net invoiced sales of goods and services supplied during the year, excluding value added tax where applicable. Turnover in respect of uncompleted building contracts are recognised when the company has a right to consideration in respect of work done to date.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery
20% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
33% on cost
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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.
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Boote Construction Limited Notes to the Accounts for the year ended 31 January 2023
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2022
1,344 
24,288 
417 
26,049 
Additions
- 
- 
541 
541 
At 31 January 2023
1,344 
24,288 
958 
26,590 
Depreciation
At 1 February 2022
1,050 
15,353 
417 
16,820 
Charge for the year
74 
2,234 
180 
2,488 
At 31 January 2023
1,124 
17,587 
597 
19,308 
Net book value
At 31 January 2023
220 
6,701 
361 
7,282 
At 31 January 2022
294 
8,935 
- 
9,229 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
3,487 
Accrued income and prepayments
1,231 
881 
1,231 
4,368 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,240 
618 
Taxes and social security
6,065 
9,569 
Loans from directors
37,917 
44,595 
Accruals
1,250 
950 
46,472 
55,732 
7
Controlling party
By virtue of his shareholding and directorship, Mr B A Boote is considered to be the ultimate controlling party of the company.
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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