Registration number:
Bookingline Limited
for the Period from 1 January 2023 to 30 June 2024
Bookingline Limited
Contents
Director's Report |
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Statement of Financial Position |
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Notes to the Unaudited Financial Statements |
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Detailed Income and Expenditure Statement |
Bookingline Limited
Director's Report for the Period from 1 January 2023 to 30 June 2024
The director presents his report and the financial statements for the period from 1 January 2023 to 30 June 2024.
Director of the company
The director who held office during the period was as follows:
Principal activity
The principal activity of the company is is that of a conference and seminar business, with related home study for the small business market. The company ceased to trade on 30/06/2024.
Small companies provision statement
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
Approved and authorised by the
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Bookingline Limited
(Registration number: 05030177)
Statement of Financial Position as at 30 June 2024
Note |
2024 |
2022 |
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Fixed assets |
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Tangible assets |
- |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Capital redemption reserve |
- |
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Profit and loss account |
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Shareholders' funds |
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For the financial period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.
Approved and authorised by the
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Bookingline Limited
Notes to the Unaudited Financial Statements for the Period from 1 January 2023 to 30 June 2024
General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure of long or short period
Going concern
The financial statements have been prepared on a break-up basis and not a going concern basis as the director intends to wind up the company within 12 months of the reporting date.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
Foreign currency transactions and balances
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
Bookingline Limited
Notes to the Unaudited Financial Statements for the Period from 1 January 2023 to 30 June 2024
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Asset class |
Depreciation method and rate |
Plant and machinery |
25% reducing balance |
Office equipment |
25% reducing balance |
Trade debtors
Short term debtors are measured at transaction price, less any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and bank deposits.
Trade creditors
Short term creditors are measured at the transaction price.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Employee benefits
Short-term employee benefits are recognised as an expense in the period which they are incurred.
Bookingline Limited
Notes to the Unaudited Financial Statements for the Period from 1 January 2023 to 30 June 2024
Financial instruments
Staff numbers |
The average number of persons employed by the company (including the director) during the period, was
Tangible assets |
Plant and machinery |
Office equipment |
Total |
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Cost or valuation |
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At 1 January 2023 |
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Disposals |
( |
( |
( |
At 30 June 2024 |
- |
- |
- |
Depreciation |
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At 1 January 2023 |
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Eliminated on disposal |
( |
( |
( |
At 30 June 2024 |
- |
- |
- |
Carrying amount |
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At 30 June 2024 |
- |
- |
- |
At 31 December 2022 |
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Bookingline Limited
Notes to the Unaudited Financial Statements for the Period from 1 January 2023 to 30 June 2024
Debtors |
2024 |
2022 |
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Trade debtors |
- |
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Other debtors |
- |
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Prepayments |
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Creditors |
Creditors: amounts falling due within one year
2024 |
2022 |
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Trade creditors |
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Taxation and social security |
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Accruals and deferred income |
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Other creditors |
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Bookingline Limited
Detailed Income and Expenditure Statement for the Period from 1 January 2023 to 30 June 2024
1 January 2023 to 30 June 2024 |
Year ended 31 December 2022 |
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Turnover |
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Sales |
233,042 |
530,645 |
Cost of sales |
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Direct costs |
(24,125) |
(134,703) |
Commissions payable |
(594) |
(36,700) |
(24,719) |
(171,403) |
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Gross profit |
208,323 |
359,242 |
General administrative expenses |
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Wages and salaries |
(224,332) |
(176,652) |
Employers NIC |
(17,074) |
(16,741) |
Staff pensions |
(3,488) |
(3,288) |
Insurance |
(412) |
(298) |
Use of home as office |
(468) |
- |
Telephone and internet |
(292) |
(516) |
Computer software and maintenance costs |
(29,899) |
(19,912) |
Printing, postage and stationery |
(170) |
(22) |
Trade subscriptions |
(329) |
(182) |
Charitable donations |
(7,965) |
(75,499) |
Travel and subsistence |
(99) |
- |
Advertising |
(18,834) |
(30,828) |
Accountancy fees |
(5,950) |
(4,950) |
Consultancy fees |
(6,411) |
- |
Legal and professional fees |
(11,074) |
(6,395) |
Bank charges |
(1,715) |
(8,012) |
Credit card charges |
(15,682) |
(1,647) |
Depreciation of tangible assets |
- |
(503) |
Profit/(loss) on disposal of tangible fixed assets |
(1,482) |
- |
(345,676) |
(345,445) |
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Operating (loss)/profit |
(137,353) |
13,797 |
Other interest receivable and similar income |
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Bank interest receivable |
3,441 |
876 |
(Loss)/profit before tax |
(133,912) |
14,673 |