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REGISTERED NUMBER: 01201508 (England and Wales)











Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Booth Tarmacadam Limited

Booth Tarmacadam Limited (Registered number: 01201508)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Booth Tarmacadam Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: L J Booth
Mrs J T Booth



SECRETARY: L J Booth



REGISTERED OFFICE: Crane Court
302 London Road
Ipswich
Suffolk
IP2 0AJ



REGISTERED NUMBER: 01201508 (England and Wales)



ACCOUNTANTS: Knights Lowe Ltd
Chartered Accountants
Crane Court
302 London Road
Ipswich
Suffolk
IP2 0AJ



BANKERS: Lloyds Bank
8 The Thoroughfare
Woodbridge
IP12 1AF

Booth Tarmacadam Limited (Registered number: 01201508)

Statement of Financial Position
28 February 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 118,682 142,905
Investments 5 28,695 28,695
147,377 171,600

CURRENT ASSETS
Debtors 6 613,944 697,157
Cash at bank 556,488 540,630
1,170,432 1,237,787
CREDITORS
Amounts falling due within one year 7 746,894 499,600
NET CURRENT ASSETS 423,538 738,187
TOTAL ASSETS LESS CURRENT LIABILITIES 570,915 909,787

CREDITORS
Amounts falling due after more than one
year

8

(16,666

)

(66,666

)

PROVISIONS FOR LIABILITIES (29,671 ) (34,997 )
NET ASSETS 524,578 808,124

CAPITAL AND RESERVES
Called up share capital 11 70 120
Capital redemption reserve 12 50 -
Retained earnings 12 524,458 808,004
SHAREHOLDERS' FUNDS 524,578 808,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Booth Tarmacadam Limited (Registered number: 01201508)

Statement of Financial Position - continued
28 February 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





L J Booth - Director


Booth Tarmacadam Limited (Registered number: 01201508)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Booth Tarmacadam Limited 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. 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.

Turnover
Turnover is the amount derived from ordinary activities, and stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


Booth Tarmacadam Limited (Registered number: 01201508)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2024 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 March 2024 22,523 315,004 337,527
Additions 5,333 35,428 40,761
Disposals - (58,234 ) (58,234 )
At 28 February 2025 27,856 292,198 320,054
DEPRECIATION
At 1 March 2024 11,675 182,947 194,622
Charge for year 2,441 37,976 40,417
Eliminated on disposal - (33,667 ) (33,667 )
At 28 February 2025 14,116 187,256 201,372
NET BOOK VALUE
At 28 February 2025 13,740 104,942 118,682
At 29 February 2024 10,848 132,057 142,905

Booth Tarmacadam Limited (Registered number: 01201508)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Watches 28,695 28,695

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 500,003 596,663
Other debtors 113,941 100,494
613,944 697,157

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 9) 50,000 50,000
Trade creditors 398,555 334,907
Taxation and social security 156,383 84,396
Other creditors 141,956 30,297
746,894 499,600

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans (see note 9) 16,666 66,666

9. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank loans 50,000 50,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 16,666 50,000

Amounts falling due between two and five years:
Bank loans - 2-5 years - 16,666

Booth Tarmacadam Limited (Registered number: 01201508)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 66,666 116,666

The bank loan is government backed.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
30 Ordinary A £1 30 60
20 Ordinary B £1 20 40
20 Ordinary C £1 20 20
70 120

During the year the company did a share buyback of 50 ordinary shares for £510,000.

12. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 March 2024 808,004 - 808,004
Profit for the year 432,454 432,454
Dividends (206,000 ) (206,000 )
Purchase of own shares (510,000 ) 50 (509,950 )
At 28 February 2025 524,458 50 524,508