2024-06-012025-05-312025-05-31false09012100BOOKING LIVE SOFTWARE 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BOOKING LIVE SOFTWARE LTD

Registered Number
09012100
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

BOOKING LIVE SOFTWARE LTD
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors

BARRATT, S. J. K.
CANNELL, Charles Richard
JONES, Christopher Arthur

Registered Address

The Maltings
East Tyndall Street
Cardiff
CF24 5EA

Registered Number

09012100 (England and Wales)
BOOKING LIVE SOFTWARE LTD
Balance Sheet as at
31 May 2025

Notes

2025

2024

£

£

£

£

Current assets
Debtors218,205272,311
Cash at bank and on hand532,735495,397
750,940767,708
Creditors amounts falling due within one year4(541,079)(661,480)
Net current assets (liabilities)209,861106,228
Total assets less current liabilities209,861106,228
Net assets209,861106,228
Capital and reserves
Called up share capital2,3202,320
Share premium2,594,8032,594,803
Profit and loss account(2,387,262)(2,490,895)
Shareholders' funds209,861106,228
The financial statements were approved and authorised for issue by the Board of Directors on 15 July 2025, and are signed on its behalf by:
BARRATT, S. J. K.
Director
Registered Company No. 09012100
BOOKING LIVE SOFTWARE LTD
Notes to the Financial Statements
for the year ended 31 May 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. Revenue from the sale of services is recognised when • the significant risks and rewards of software access have passed to the buyer; • the amount of revenue can be measured reliably; • it is probable that the associated economic benefits will flow to the entity; and • the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of evaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.Average number of employees

20252024
Average number of employees during the year44
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 2410,22010,220
At 31 May 2510,22010,220
Amortisation and impairment
At 01 June 2410,22010,220
At 31 May 2510,22010,220
Net book value
At 31 May 25--
At 31 May 24--
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables49,62854,571
Bank borrowings and overdrafts17,14928,569
Taxation and social security115,330110,310
Accrued liabilities and deferred income358,972468,030
Total541,079661,480
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.