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Registration number: 05030177

Bookingline Limited
 

Annual Report and Unaudited Financial Statements- Companies house filing

for the Period from 1 January 2023 to 30 June 2024

 

Bookingline Limited

Contents

Director's Report

1

Statement of Financial Position

2

Notes to the Unaudited Financial Statements

3 to 6

Detailed Income and Expenditure Statement

7

 

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:

A Reynolds - Company secretary and director

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 director on 9 January 2025
 

.........................................
A Reynolds
Company secretary and director

 

Bookingline Limited

(Registration number: 05030177)
Statement of Financial Position as at 30 June 2024

Note

2024
£

2022
£

Fixed assets

 

Tangible assets

4

-

1,482

Current assets

 

Debtors

5

249

60,104

Cash at bank and in hand

 

18,209

570,581

 

18,458

630,685

Creditors: Amounts falling due within one year

6

(18,336)

(46,825)

Net current assets

 

122

583,860

Net assets

 

122

585,342

Capital and reserves

 

Called up share capital

100

100

Capital redemption reserve

-

49,900

Profit and loss account

22

535,342

Shareholders' funds

 

122

585,342

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:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

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 director on 9 January 2025
 

.........................................
A Reynolds
Company secretary and director

 

Bookingline Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2023 to 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 55 Fairford Road, Tilehurst, Reading, Berkshire, RG31 6PY.

2

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

The financial statements have been lengthened to capture the final period of trading and as a result, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

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

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.

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

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 4 (2022 - 4).

4

Tangible assets

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 1 January 2023

553

9,203

9,756

Disposals

(553)

(9,203)

(9,756)

At 30 June 2024

-

-

-

Depreciation

At 1 January 2023

513

7,761

8,274

Eliminated on disposal

(513)

(7,761)

(8,274)

At 30 June 2024

-

-

-

Carrying amount

At 30 June 2024

-

-

-

At 31 December 2022

40

1,442

1,482

 

Bookingline Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2023 to 30 June 2024

5

Debtors

2024
£

2022
£

Trade debtors

-

57,599

Other debtors

-

1,331

Prepayments

249

1,174

249

60,104

6

Creditors

Creditors: amounts falling due within one year

2024
£

2022
£

Trade creditors

6,021

11,459

Taxation and social security

4,964

24,635

Accruals and deferred income

6,965

9,858

Other creditors

386

873

18,336

46,825

 

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
 £

Turnover

Sales

233,042

530,645

Cost of sales

Direct costs

(24,125)

(134,703)

Commissions payable

(594)

(36,700)

(24,719)

(171,403)

Gross profit

208,323

359,242

General administrative expenses

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)

Operating (loss)/profit

(137,353)

13,797

Other interest receivable and similar income

Bank interest receivable

3,441

876

(Loss)/profit before tax

(133,912)

14,673