Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31trueNo description of principal activity2023-06-01false11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10183899 2023-06-01 2024-05-31 10183899 2022-06-01 2023-05-31 10183899 2024-05-31 10183899 2023-05-31 10183899 c:Director1 2023-06-01 2024-05-31 10183899 d:OfficeEquipment 2023-06-01 2024-05-31 10183899 d:OfficeEquipment 2024-05-31 10183899 d:OfficeEquipment 2023-05-31 10183899 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 10183899 d:CurrentFinancialInstruments 2024-05-31 10183899 d:CurrentFinancialInstruments 2023-05-31 10183899 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 10183899 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 10183899 d:ShareCapital 2024-05-31 10183899 d:ShareCapital 2023-05-31 10183899 d:RetainedEarningsAccumulatedLosses 2024-05-31 10183899 d:RetainedEarningsAccumulatedLosses 2023-05-31 10183899 c:FRS102 2023-06-01 2024-05-31 10183899 c:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 10183899 c:FullAccounts 2023-06-01 2024-05-31 10183899 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 10183899 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 10183899










FOXHAM BOOTH LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

 
FOXHAM BOOTH LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FOXHAM BOOTH LIMITED
FOR THE YEAR ENDED 31 MAY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Foxham Booth Limited for the year ended 31 May 2024 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Foxham Booth Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Foxham Booth Limited and state those matters that we have agreed to state to the director of Foxham Booth Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Foxham Booth Limited and its director for our work or for this report. 

It is your duty to ensure that Foxham Booth Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Foxham Booth Limited. You consider that Foxham Booth Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Foxham Booth Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Shorts
 
Chartered Accountants
  
Cedar House
63 Napier Street
Sheffield
South Yorkshire
S11 8HA
21 August 2024
Page 1

 
FOXHAM BOOTH LIMITED
REGISTERED NUMBER: 10183899

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
679
323

Current assets
  

Debtors: amounts falling due within one year
 5 
7,354
1,250

Cash at bank and in hand
  
34,182
13,014

  
41,536
14,264

Creditors: amounts falling due within one year
 6 
(15,378)
(14,014)

Net current assets
  
 
 
26,158
 
 
250

Total assets less current liabilities
  
26,837
573

  

Net assets
  
26,837
573


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
26,737
473

  
26,837
573


Page 2

 
FOXHAM BOOTH LIMITED
REGISTERED NUMBER: 10183899
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2024.



N M Booth
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
FOXHAM BOOTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Foxham Booth Limited is a private company limited by shares, incorporated in England and Wales (registered number: 10183899). Its registered office is Cedar House, 63 Napier Street, Sheffield, South Yorkshire, S11 8HA. The principal activity of the Company throughout the year continued to be that of financial consultancy.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
FOXHAM BOOTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

The depreciation rates used are:

Office equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

 
2.4

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 5

 
FOXHAM BOOTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

  
2.5

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.




3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 June 2023
1,284


Additions
523



At 31 May 2024

1,807



Depreciation


At 1 June 2023
961


Charge for the year on owned assets
167



At 31 May 2024

1,128



Net book value



At 31 May 2024
679



At 31 May 2023
323

Page 6

 
FOXHAM BOOTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
6,750
-

Other debtors
-
797

Prepayments and accrued income
604
453

7,354
1,250



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
61
575

Corporation tax
9,458
804

Other taxation and social security
4,171
131

Other creditors
88
10,954

Accruals and deferred income
1,600
1,550

15,378
14,014


 
Page 7