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REGISTERED NUMBER: 13039225 (England and Wales)





BOOOST EDUCATION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






BOOOST EDUCATION LTD (REGISTERED NUMBER: 13039225)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOOOST EDUCATION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mrs L N Penfold
Mr T S Jones
Mr A S Allsopp





REGISTERED OFFICE: 7 St John Street
Mansfield
Nottinghamshire
NG18 1QH





REGISTERED NUMBER: 13039225 (England and Wales)





ACCOUNTANTS: ApC
Chartered Accountants
7 St John Street
Mansfield
Nottinghamshire
NG18 1QH

BOOOST EDUCATION LTD (REGISTERED NUMBER: 13039225)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 237,923 347,171
Tangible assets 6 8,176 8,294
246,099 355,465

CURRENT ASSETS
Debtors 7 324,337 114,852
Cash at bank 622,844 82,275
947,181 197,127
CREDITORS
Amounts falling due within one year 8 758,292 211,262
NET CURRENT ASSETS/(LIABILITIES) 188,889 (14,135 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

434,988

341,330

CREDITORS
Amounts falling due after more than one
year

9

-

(309,712

)

PROVISIONS FOR LIABILITIES (7,605 ) (12,015 )
NET ASSETS 427,383 19,603

CAPITAL AND RESERVES
Called up share capital 1,009 1,008
Share premium 18,894 18,894
Retained earnings 407,480 (299 )
427,383 19,603

BOOOST EDUCATION LTD (REGISTERED NUMBER: 13039225)

BALANCE SHEET - continued
31 MARCH 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 June 2025 and were signed on its behalf by:





Mrs L N Penfold - Director


BOOOST EDUCATION LTD (REGISTERED NUMBER: 13039225)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Booost Education 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 presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
Licence fees sold are released to income in line with the average expenditure profile of delivering those licences. 90% of the value of licences sold are released to income in the month of sale, in relation to the set up costs incurred. The remaining 10% is released to income on a straight line basis over the period of the licence.

Turnover
Turnover represents the value excluding Value Added Tax of goods and services provided to customers during the year. In respect of goods and services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance

BOOOST EDUCATION LTD (REGISTERED NUMBER: 13039225)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


3. 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.

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.

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.

Financial instruments
Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

BOOOST EDUCATION LTD (REGISTERED NUMBER: 13039225)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 14 ) .

5. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 April 2024
and 31 March 2025 546,308
AMORTISATION
At 1 April 2024 199,137
Amortisation for year 109,248
At 31 March 2025 308,385
NET BOOK VALUE
At 31 March 2025 237,923
At 31 March 2024 347,171

BOOOST EDUCATION LTD (REGISTERED NUMBER: 13039225)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 1 18,043 18,044
Additions - 2,864 2,864
At 31 March 2025 1 20,907 20,908
DEPRECIATION
At 1 April 2024 - 9,750 9,750
Charge for year - 2,982 2,982
At 31 March 2025 - 12,732 12,732
NET BOOK VALUE
At 31 March 2025 1 8,175 8,176
At 31 March 2024 1 8,293 8,294

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 320,622 82,314
Other debtors - 27,284
Prepayments and accrued income 3,715 5,254
324,337 114,852

BOOOST EDUCATION LTD (REGISTERED NUMBER: 13039225)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 14,953 2,838
Corporation tax 226,211 68,592
Social security and other taxes 16,368 22,495
Pension control 3,628 3,105
VAT 193,819 62,539
Other creditors 4,800 -
Credit card 2,410 -
Wages control account 37,267 44,229
Directors' current accounts 3 3
Accruals and deferred income 258,833 7,461
758,292 211,262

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Amounts owed to related parties - 309,712