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REGISTERED NUMBER: 08228028 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

BOOTH WATERHOUSE LTD

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOOTH WATERHOUSE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mr S Booth
R Booth-Waterhouse



REGISTERED OFFICE: 12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



REGISTERED NUMBER: 08228028 (England and Wales)



ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



BANKERS: Barclays Bank
Leicester
Leicestershire
LE87 2BB

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 904 1,204

CURRENT ASSETS
Debtors 5 30,860 10,080
Cash at bank 188,631 208,288
219,491 218,368
CREDITORS
Amounts falling due within one year 6 34,651 59,065
NET CURRENT ASSETS 184,840 159,303
TOTAL ASSETS LESS CURRENT LIABILITIES 185,744 160,507

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 185,742 160,505
SHAREHOLDERS' FUNDS 185,744 160,507

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

BALANCE SHEET - continued
30 SEPTEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2024 and were signed on its behalf by:





R Booth-Waterhouse - Director


BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Booth Waterhouse Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

When the outcome of a transaction can be estimated reliably, turnover from the provision of IT consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to contract length.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment 25% on reducing balance

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 October 2022
and 30 September 2023 3,243
DEPRECIATION
At 1 October 2022 2,039
Charge for year 300
At 30 September 2023 2,339
NET BOOK VALUE
At 30 September 2023 904
At 30 September 2022 1,204

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 13,860 10,080
Other debtors 17,000 -
30,860 10,080

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 97 97
Corporation tax 27,198 26,291
VAT 6,063 14,342
Directors' loan accounts 293 17,385
Accrued expenses 1,000 950
34,651 59,065

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
2 2