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REGISTERED NUMBER: 04591896 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Peter Booth Kitchens Limited

Peter Booth Kitchens Limited (Registered number: 04591896)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Peter Booth Kitchens Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M Booth
C Booth
Mrs W Booth





SECRETARY: C Booth





REGISTERED OFFICE: The Old Cider Works
Manor Road
Abbotskerswell
Newton Abbot
Devon
TQ12 5NF





REGISTERED NUMBER: 04591896 (England and Wales)





ACCOUNTANTS: Jackson Mitchell Limited
Orchard Court
Abbotskerswell
Newton Abbot
Devon
TQ12 5NP

Peter Booth Kitchens Limited (Registered number: 04591896)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 39,759 43,760
39,759 43,760

CURRENT ASSETS
Stocks 7,865 21,686
Debtors 6 25,419 7,394
Cash at bank and in hand 105,421 134,730
138,705 163,810
CREDITORS
Amounts falling due within one year 7 61,051 69,032
NET CURRENT ASSETS 77,654 94,778
TOTAL ASSETS LESS CURRENT
LIABILITIES

117,413

138,538

PROVISIONS FOR LIABILITIES 7,554 8,314
NET ASSETS 109,859 130,224

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 109,855 130,220
SHAREHOLDERS' FUNDS 109,859 130,224

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Peter Booth Kitchens Limited (Registered number: 04591896)

Balance Sheet - continued
31 December 2023


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 16 September 2024 and were signed on its behalf by:





M Booth - Director


Peter Booth Kitchens Limited (Registered number: 04591896)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Peter Booth Kitchens Limited 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.

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.

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

Goodwill
Goodwill relating to the purchase of a business in 2002 has now been fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Peter Booth Kitchens Limited (Registered number: 04591896)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 100,000
AMORTISATION
At 1 January 2023
and 31 December 2023 100,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

Peter Booth Kitchens Limited (Registered number: 04591896)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 69,458 54,710 11,130 135,298
Additions - - 528 528
Disposals - - (1,304 ) (1,304 )
At 31 December 2023 69,458 54,710 10,354 134,522
DEPRECIATION
At 1 January 2023 34,039 50,302 7,197 91,538
Charge for year 2,013 1,102 733 3,848
Eliminated on disposal - - (623 ) (623 )
At 31 December 2023 36,052 51,404 7,307 94,763
NET BOOK VALUE
At 31 December 2023 33,406 3,306 3,047 39,759
At 31 December 2022 35,419 4,408 3,933 43,760

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 18,973 -
Other debtors 6,446 7,394
25,419 7,394

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 16,710 19,587
Taxation and social security 6,112 14,519
Other creditors 38,229 34,926
61,051 69,032