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2022-01-01 2022-12-31 09933601 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 09933601
The Booked It Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Accounting Help Ltd
ICAEW
3rd Floor
12 East Passage
London
EC1A 7LP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09933601
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 375,778 -
Tangible Assets 5 43,056 10,057
418,834 10,057
CURRENT ASSETS
Debtors 6 225,070 357,071
Cash at bank and in hand 391,627 285,264
616,697 642,335
Creditors: Amounts Falling Due Within One Year 7 (736,994 ) (525,871 )
NET CURRENT ASSETS (LIABILITIES) (120,297 ) 116,464
TOTAL ASSETS LESS CURRENT LIABILITIES 298,537 126,521
Creditors: Amounts Falling Due After More Than One Year 8 (581,995 ) (596,225 )
NET LIABILITIES (283,458 ) (469,704 )
CAPITAL AND RESERVES
Called up share capital 9 132 132
Share premium account 799,227 799,227
Profit and Loss Account (1,082,817 ) (1,269,063 )
SHAREHOLDERS' FUNDS (283,458) (469,704)
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Richard Wheater
Director
29/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Booked It Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09933601 . The registered office is St Katherine House Wework, 1 St Katherine's Way, London, EW1 1UN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added
taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is
reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is derived via the booking platform, turnover is recognised at the time of the provision of each booking transaction. Other services’ turnover is recognised in the month of delivery of the service.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are reviewed annually. It is amortised to 20% from the point of completion,  it's planend on initiating depreciation in March 2024.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20%
Computer Equipment 20%
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2022: 29)
23 29
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 -
Additions 375,778
As at 31 December 2023 375,778
Net Book Value
As at 31 December 2023 375,778
As at 1 January 2023 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 13,072
Additions 38,879
As at 31 December 2023 51,951
Depreciation
As at 1 January 2023 3,015
Provided during the period 5,880
As at 31 December 2023 8,895
Net Book Value
As at 31 December 2023 43,056
As at 1 January 2023 10,057
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 113,461 212,468
Prepayments and accrued income 17,981 -
Other debtors 5,477 -
Other debtors - CT 88,000 96,000
Amounts owed by related parties 151 48,603
225,070 357,071
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 204,036 125,444
Bank loans and overdrafts 160,836 131,895
Other taxes and social security 50,105 19,195
VAT 231,603 166,841
Other creditors 68,290 69,616
Accruals and deferred income 22,124 12,880
736,994 525,871
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 481,995 496,225
Other creditors 100,000 100,000
581,995 596,225
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 132 132
10. Pension Commitments
Contributions to defined contribution plans are expensed in the period to which they relate.
11. Post Balance Sheet Events
The company have raised £438,558 of new equity and all funds have been received in January 2024, which had a positive impact on the net equity.
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