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REGISTERED NUMBER: 00991774 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

P. A. Booth & Co., Ltd

P. A. Booth & Co., Ltd (Registered number: 00991774)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P. A. Booth & Co., Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: W H Booth





SECRETARY: Mrs R S Booth





REGISTERED OFFICE: Northgate House
Northgate
Sleaford
Lincolnshire
NG34 7BZ





REGISTERED NUMBER: 00991774 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Northgate House
Northgate
Sleaford
Lincolnshire
NG34 7BZ

P. A. Booth & Co., Ltd (Registered number: 00991774)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 687,495 618,330
Investments 5 - 450,000
687,495 1,068,330

CURRENT ASSETS
Stocks 36,978 42,408
Debtors 6 2,647 5,121
Cash at bank 420,015 29,270
459,640 76,799
CREDITORS
Amounts falling due within one year 7 138,605 111,597
NET CURRENT ASSETS/(LIABILITIES) 321,035 (34,798 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,008,530

1,033,532

PROVISIONS FOR LIABILITIES 22,256 23,061
NET ASSETS 986,274 1,010,471

CAPITAL AND RESERVES
Called up share capital 8 650 650
Retained earnings 985,624 1,009,821
SHAREHOLDERS' FUNDS 986,274 1,010,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 29 November 2024 and were signed by:





W H Booth - Director


P. A. Booth & Co., Ltd (Registered number: 00991774)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

P. A. Booth & Co., 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and Buildings - not provided
Short leasehold - not provided
Improvements to property - not provided
Plant and machinery - 25% on reducing balance and 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Valuation
Valuation is valued at the lower of cost and net realisable value. Cost is determined using standard costing calculations prepared by the Central Association of Agricultural Valuers adjusted as necessary by the local valuer to reflect the specific circumstances of the company. Net realisable value is based on estimated selling price, less any further costs of realisation.


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.

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.

Fixed asset investments
Fixed asset investments are stated at cost.


3. EMPLOYEES AND DIRECTORS

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

P. A. Booth & Co., Ltd (Registered number: 00991774)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Improvemen
Land and Short to
Buildings leasehold property
£    £    £   
COST
At 1 July 2023 606,603 65,624 109,943
Additions 73,858 - -
At 30 June 2024 680,461 65,624 109,943
DEPRECIATION
At 1 July 2023 121,333 61,582 -
Charge for year - - -
At 30 June 2024 121,333 61,582 -
NET BOOK VALUE
At 30 June 2024 559,128 4,042 109,943
At 30 June 2023 485,270 4,042 109,943

Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 470,899 68,985 3,803 1,325,857
Additions - - - 73,858
At 30 June 2024 470,899 68,985 3,803 1,399,715
DEPRECIATION
At 1 July 2023 455,026 65,884 3,702 707,527
Charge for year 3,817 775 101 4,693
At 30 June 2024 458,843 66,659 3,803 712,220
NET BOOK VALUE
At 30 June 2024 12,056 2,326 - 687,495
At 30 June 2023 15,873 3,101 101 618,330

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 July 2023 450,000
Disposals (450,000 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 450,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,647 5,121

P. A. Booth & Co., Ltd (Registered number: 00991774)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 17,663 19,571
Taxation and social security 7,420 5,178
Other creditors 113,522 86,848
138,605 111,597

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
650 Ordinary £1 650 650