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REGISTERED NUMBER: 08228028 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BOOTH WATERHOUSE LTD

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOOTH WATERHOUSE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: S Booth
R Booth-Waterhouse



REGISTERED OFFICE: 12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



REGISTERED NUMBER: 08228028 (England and Wales)



ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



BANKERS: Barclays Bank
Leicester
Leicestershire
LE87 2BB

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,344 904
Investments 5 163,599 -
168,943 904

CURRENT ASSETS
Debtors 6 55,550 30,860
Cash at bank 115,580 188,631
171,130 219,491
CREDITORS
Amounts falling due within one year 7 114,894 34,651
NET CURRENT ASSETS 56,236 184,840
TOTAL ASSETS LESS CURRENT LIABILITIES 225,179 185,744

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 225,177 185,742
SHAREHOLDERS' FUNDS 225,179 185,744

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Board of Directors and authorised for issue on 4 March 2025 and were signed on its behalf by:





R Booth-Waterhouse - Director


BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Booth Waterhouse 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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 as modified by the revaluation of certain assets.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

When the outcome of a transaction can be estimated reliably, turnover from the provision of IT consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to contract length.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Computer equipment 25% on reducing balance

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

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.

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 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 October 2023 3,243
Additions 5,449
At 30 September 2024 8,692
DEPRECIATION
At 1 October 2023 2,339
Charge for year 1,009
At 30 September 2024 3,348
NET BOOK VALUE
At 30 September 2024 5,344
At 30 September 2023 904

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
Additions 150,000
Revaluations 13,599
At 30 September 2024 163,599
NET BOOK VALUE
At 30 September 2024 163,599

Cost or valuation at 30 September 2024 is represented by:

Listed
investments
£   
Valuation in 2024 13,599
Cost 150,000
163,599

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 22,050 13,860
Other debtors 33,500 17,000
55,550 30,860

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 119 97
Corporation tax 66,132 27,198
VAT 25,642 6,063
Directors' loan accounts 21,801 293
Accrued expenses 1,200 1,000
114,894 34,651

BOOTH WATERHOUSE LTD (REGISTERED NUMBER: 08228028)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
2 2