IRIS Accounts Production v24.2.0.383 05735021 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh057350212023-03-31057350212024-03-31057350212023-04-012024-03-31057350212022-03-31057350212022-04-012023-03-31057350212023-03-3105735021ns15:EnglandWales2023-04-012024-03-3105735021ns14:PoundSterling2023-04-012024-03-3105735021ns10:Director12023-04-012024-03-3105735021ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3105735021ns10:SmallEntities2023-04-012024-03-3105735021ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3105735021ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3105735021ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3105735021ns10:AbridgedAccounts2023-04-012024-03-310573502112023-04-012024-03-3105735021ns10:Director22023-04-012024-03-3105735021ns10:CompanySecretary12023-04-012024-03-3105735021ns10:RegisteredOffice2023-04-012024-03-3105735021ns5:CurrentFinancialInstruments2024-03-3105735021ns5:CurrentFinancialInstruments2023-03-3105735021ns5:Non-currentFinancialInstruments2024-03-3105735021ns5:Non-currentFinancialInstruments2023-03-3105735021ns5:ShareCapital2024-03-3105735021ns5:ShareCapital2023-03-3105735021ns5:RetainedEarningsAccumulatedLosses2024-03-3105735021ns5:RetainedEarningsAccumulatedLosses2023-03-3105735021ns5:NetGoodwill2023-04-012024-03-3105735021ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105735021ns5:LeaseholdImprovements2023-04-012024-03-3105735021ns5:PlantMachinery2023-04-012024-03-3105735021ns5:FurnitureFittings2023-04-012024-03-3105735021ns5:Secured2024-03-3105735021ns5:Secured2023-03-3105735021ns10:Director222023-03-3105735021ns10:Director222022-03-3105735021ns10:Director222023-04-012024-03-3105735021ns10:Director222022-04-012023-03-3105735021ns10:Director222024-03-3105735021ns10:Director222023-03-31057350211ns10:Director12023-03-31057350211ns10:Director12022-03-31057350211ns10:Director12023-04-012024-03-31057350211ns10:Director12022-04-012023-03-31057350211ns10:Director12024-03-31057350211ns10:Director12023-03-31
REGISTERED NUMBER: 05735021 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

Dr. Boo Limited

Dr. Boo Limited (Registered number: 05735021)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Dr. Boo Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: B Phillips
Ms A J K Pelka





SECRETARY: B Phillips





REGISTERED OFFICE: 22 North Cross Road
Dulwich
London
SE22 9EU





REGISTERED NUMBER: 05735021 (England and Wales)





ACCOUNTANTS: Burnbecks Limited
Chartered Certified Accountants
2B Haddo Street
Greenwich
London
SE10 9RN

Dr. Boo Limited (Registered number: 05735021)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 10,812 13,516
Tangible assets 5 14,200 17,445
25,012 30,961

CURRENT ASSETS
Stocks 57,093 55,510
Debtors 2,367 150,369
Cash at bank and in hand 26,068 42,027
85,528 247,906
CREDITORS
Amounts falling due within one year 48,343 59,380
NET CURRENT ASSETS 37,185 188,526
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,197

219,487

CREDITORS
Amounts falling due after more than one
year

6

-

(133,750

)

PROVISIONS FOR LIABILITIES (1,335 ) (1,456 )
NET ASSETS 60,862 84,281

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 60,860 84,279
SHAREHOLDERS' FUNDS 60,862 84,281

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Dr. Boo Limited (Registered number: 05735021)

Abridged Balance Sheet - continued
31 March 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 November 2024 and were signed on its behalf by:





B Phillips - Director


Dr. Boo Limited (Registered number: 05735021)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Dr. Boo 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

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.
Improvements to property - 10% on reducing balance
Display fittings - 15% on reducing balance
Furniture & equipment - 20% 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.


Dr. Boo Limited (Registered number: 05735021)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

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.

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 12 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 31 March 2024 54,075
AMORTISATION
At 1 April 2023 40,559
Amortisation for year 2,704
At 31 March 2024 43,263
NET BOOK VALUE

At 31 March 2024 10,812
At 31 March 2023 13,516

Dr. Boo Limited (Registered number: 05735021)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 31 March 2024 80,981
DEPRECIATION
At 1 April 2023 63,536
Charge for year 3,245
At 31 March 2024 66,781
NET BOOK VALUE
At 31 March 2024 14,200
At 31 March 2023 17,445

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
FIVE YEARS
31.3.24 31.3.23
£    £   
Repayable by instalments
Bank loans > 5 years - 73,750

7. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank loans - 148,750

Barclays Bank UK PLC have the benefit of a debenture conveying fixed and floating charges over the company's assets dated 23 January 2023.

Dr. Boo Limited (Registered number: 05735021)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
Ms A J K Pelka
Balance outstanding at start of year 74,901 -
Amounts advanced - 74,901
Amounts repaid (74,901 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 74,901

B Phillips
Balance outstanding at start of year 74,901 -
Amounts advanced - 74,901
Amounts repaid (74,901 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 74,901