IRIS Accounts Production v24.3.0.553 11773007 director 1.2.23 31.1.24 31.1.24 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh117730072023-01-31117730072024-01-31117730072023-02-012024-01-31117730072022-01-31117730072022-02-012023-01-31117730072023-01-3111773007ns15:EnglandWales2023-02-012024-01-3111773007ns14:PoundSterling2023-02-012024-01-3111773007ns10:Director12023-02-012024-01-3111773007ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3111773007ns10:SmallEntities2023-02-012024-01-3111773007ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3111773007ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3111773007ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3111773007ns10:FullAccounts2023-02-012024-01-3111773007ns10:RegisteredOffice2023-02-012024-01-3111773007ns5:CurrentFinancialInstruments2024-01-3111773007ns5:CurrentFinancialInstruments2023-01-3111773007ns5:ShareCapital2024-01-3111773007ns5:ShareCapital2023-01-3111773007ns5:RetainedEarningsAccumulatedLosses2024-01-3111773007ns5:RetainedEarningsAccumulatedLosses2023-01-3111773007ns5:FurnitureFittings2023-02-012024-01-3111773007ns5:MotorVehicles2023-02-012024-01-3111773007ns5:FurnitureFittings2023-01-3111773007ns5:MotorVehicles2023-01-3111773007ns5:FurnitureFittings2024-01-3111773007ns5:MotorVehicles2024-01-3111773007ns5:FurnitureFittings2023-01-3111773007ns5:MotorVehicles2023-01-3111773007ns5:CostValuation2023-01-3111773007ns5:DisposalsRepaymentsInvestments2024-01-3111773007ns5:CostValuation2024-01-3111773007ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-3111773007ns5:WithinOneYearns5:CurrentFinancialInstruments2023-01-31
REGISTERED NUMBER: 11773007 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

BOO GROUP LTD

BOO GROUP LTD (REGISTERED NUMBER: 11773007)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BOO GROUP LTD

COMPANY INFORMATION
for the Year Ended 31 January 2024







DIRECTOR: S Critchley





REGISTERED OFFICE: Ground Floor Vista
St Davids Park
Ewloe
Deeside
CH5 3DT





REGISTERED NUMBER: 11773007 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

BOO GROUP LTD (REGISTERED NUMBER: 11773007)

STATEMENT OF FINANCIAL POSITION
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 54,632 55,988
Investments 5 - 3,200
Investment property 6 2,069,653 2,069,653
2,124,285 2,128,841

CURRENT ASSETS
Debtors 7 548,965 435,506
Cash at bank 28,300 39,071
577,265 474,577
CREDITORS
Amounts falling due within one year 8 2,845,642 2,726,504
NET CURRENT LIABILITIES (2,268,377 ) (2,251,927 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(144,092

)

(123,086

)

CAPITAL AND RESERVES
Called up share capital 3,201 3,201
Retained earnings (147,293 ) (126,287 )
(144,092 ) (123,086 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 October 2024 and were signed by:




S Critchley - Director


BOO GROUP LTD (REGISTERED NUMBER: 11773007)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Boo Group 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 presentation currency of the financial statements is the Pound Sterling (£).


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 relates to rental income receivable in the period.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

BOO GROUP LTD (REGISTERED NUMBER: 11773007)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 February 2023 25,209 43,200 68,409
Additions 15,407 - 15,407
At 31 January 2024 40,616 43,200 83,816
DEPRECIATION
At 1 February 2023 3,781 8,640 12,421
Charge for year 8,123 8,640 16,763
At 31 January 2024 11,904 17,280 29,184
NET BOOK VALUE
At 31 January 2024 28,712 25,920 54,632
At 31 January 2023 21,428 34,560 55,988

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 February 2023 3,200
Disposals (3,200 )
At 31 January 2024 -
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 3,200

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2023
and 31 January 2024 2,069,653
NET BOOK VALUE
At 31 January 2024 2,069,653
At 31 January 2023 2,069,653

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 548,965 435,506

BOO GROUP LTD (REGISTERED NUMBER: 11773007)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 5,002 -
Taxation and social security 1,277 1,030
Other creditors 2,839,363 2,725,474
2,845,642 2,726,504

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Critchley.