Company Registration No. 08906231 (England and Wales)
Boot Consultancy and Developments Limited
Unaudited accounts
for the year ended 31 August 2024
Boot Consultancy and Developments Limited
Unaudited accounts
Contents
Boot Consultancy and Developments Limited
Statement of financial position
as at 31 August 2024
Tangible assets
64,698
44,370
Cash at bank and in hand
14,588
47,699
Creditors: amounts falling due within one year
(2,152)
(25,453)
Net current assets
33,833
34,243
Total assets less current liabilities
98,531
78,613
Creditors: amounts falling due after more than one year
(50,000)
-
Provisions for liabilities
Deferred tax
(12,730)
(8,430)
Called up share capital
2
2
Profit and loss account
35,799
70,181
Shareholders' funds
35,801
70,183
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by
V Norris
Director
Company Registration No. 08906231
Boot Consultancy and Developments Limited
Notes to the Accounts
for the year ended 31 August 2024
Boot Consultancy and Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 08906231. The registered office is Yew Tree Farmhouse, Otley Road, Cretingham, Woodbridge, Suffolk, IP13 7DP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Motor vehicles
33% straight line
Fixtures & fittings
25% straight line
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Boot Consultancy and Developments Limited
Notes to the Accounts
for the year ended 31 August 2024
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2023
64,691
87,984
6,007
158,682
Additions
19,500
47,717
-
67,217
At 31 August 2024
84,191
135,701
6,007
225,899
At 1 September 2023
56,709
51,596
6,007
114,312
Charge for the year
17,561
29,328
-
46,889
At 31 August 2024
74,270
80,924
6,007
161,201
At 31 August 2024
9,921
54,777
-
64,698
At 31 August 2023
7,982
36,388
-
44,370
Amounts falling due within one year
Other debtors
16,045
11,997
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
1,552
14,073
Other creditors
600
11,380
7
Creditors: amounts falling due after more than one year
2024
2023
Loans from directors
50,000
-
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).