2023-06-012024-05-312024-05-31false09012100BOOKING LIVE SOFTWARE 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BOOKING LIVE SOFTWARE LTD

Registered Number
09012100
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

BOOKING LIVE SOFTWARE LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

BARRATT, S. J. K.
JONES, Christopher Arthur
OSMAN, Geraldine

Registered Address

The Maltings
East Tyndall Street
Cardiff
CF24 5EA

Registered Number

09012100 (England and Wales)
BOOKING LIVE SOFTWARE LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors272,311169,881
Cash at bank and on hand495,397385,565
767,708555,446
Creditors amounts falling due within one year5(661,480)(694,990)
Net current assets (liabilities)106,228(139,544)
Total assets less current liabilities106,228(139,544)
Net assets106,228(139,544)
Capital and reserves
Called up share capital2,3202,320
Share premium2,594,8032,594,803
Profit and loss account(2,490,895)(2,736,667)
Shareholders' funds106,228(139,544)
The financial statements were approved and authorised for issue by the Board of Directors on 8 November 2024, and are signed on its behalf by:
BARRATT, S. J. K.
Director
Registered Company No. 09012100
BOOKING LIVE SOFTWARE LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. Revenue from the sale of services is recognised when • the significant risks and rewards of software access have passed to the buyer; • the amount of revenue can be measured reliably; • it is probable that the associated economic benefits will flow to the entity; and • the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of evaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.Average number of employees

20242023
Average number of employees during the year412
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 2310,22010,220
At 31 May 2410,22010,220
Amortisation and impairment
At 01 June 2310,22010,220
At 31 May 2410,22010,220
Net book value
At 31 May 24--
At 31 May 23--
4.Tangible fixed assets
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables15,68838,426
Bank borrowings and overdrafts28,56935,947
Taxation and social security110,310138,364
Accrued liabilities and deferred income506,913482,253
Total661,480694,990
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.