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REGISTERED NUMBER: 03262258 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

T.S. Booker & Son (Manufacturing)
Limited

T.S. Booker & Son (Manufacturing)
Limited (Registered number: 03262258)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


T.S. Booker & Son (Manufacturing)
Limited (Registered number: 03262258)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 124,639 124,049

CURRENT ASSETS
Stocks 5 389,854 397,761
Debtors 6 1,015,936 842,960
Cash in hand 77 111
1,405,867 1,240,832
CREDITORS
Amounts falling due within one year 7 638,758 469,251
NET CURRENT ASSETS 767,109 771,581
TOTAL ASSETS LESS CURRENT
LIABILITIES

891,748

895,630

CREDITORS
Amounts falling due after more than one year 8 (40,600 ) (81,933 )

PROVISIONS FOR LIABILITIES (12,867 ) (11,631 )
NET ASSETS 838,281 802,066

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Retained earnings 837,281 801,066
SHAREHOLDERS' FUNDS 838,281 802,066

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

T.S. Booker & Son (Manufacturing)
Limited (Registered number: 03262258)

Balance Sheet - continued
31 December 2024


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 director and authorised for issue on 19 August 2025 and were signed by:





K J Steel - Director


T.S. Booker & Son (Manufacturing)
Limited (Registered number: 03262258)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

T.S. Booker & Son (Manufacturing) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03262258

Registered office: Fox Lane
Wakefield
West Yorkshire
WF1 2AJ

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

T.S. Booker & Son (Manufacturing)
Limited (Registered number: 03262258)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 26 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2024 88,233 598,493 41,344 40,180 768,250
Additions - 3,117 - 21,730 24,847
At 31 December 2024 88,233 601,610 41,344 61,910 793,097
DEPRECIATION
At 1 January 2024 15,200 549,172 39,649 40,180 644,201
Charge for year 1,775 20,079 592 1,811 24,257
At 31 December 2024 16,975 569,251 40,241 41,991 668,458
NET BOOK VALUE
At 31 December 2024 71,258 32,359 1,103 19,919 124,639
At 31 December 2023 73,033 49,321 1,695 - 124,049

5. STOCKS
2024 2023
£    £   
Stocks 389,854 397,761

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 756,211 576,606
Amounts owed by group undertakings 209,050 207,475
Other debtors 50,675 58,879
1,015,936 842,960

T.S. Booker & Son (Manufacturing)
Limited (Registered number: 03262258)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans & overdrafts 172,030 47,972
Hire purchase contracts (see note 9) 20,895 13,782
Trade creditors 227,281 211,048
Other taxation & social security 39,858 52,420
Other creditors 178,694 144,029
638,758 469,251

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 16,667 56,667
Hire purchase contracts (see note 9) 23,933 25,266
40,600 81,933

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase
contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 20,895 13,782
Between one and five years 23,933 25,266
44,828 39,048

Non-cancellable
operating leases
2024 2023
£    £   
Within one year 131,665 120,858
Between one and five years 59,430 96,998
191,095 217,856

T.S. Booker & Son (Manufacturing)
Limited (Registered number: 03262258)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 ordinary share capital 1 1,000 1,000

11. RELATED PARTY DISCLOSURES

The company has outstanding loans with its parent company, T.S. Booker & Son Limited, and its ultimate
parent company, Readco 187 Limited, and other related parties. The details are as follows:

Loan to T.S. Booker & Son Limited
Amount: £205,534
Terms: The loan is unsecured, bears no interest, and is repayable on demand.

Loan to Readco 187 Limited
Amount: £3,515
Terms: The loan is unsecured, bears no interest, and is repayable on demand.

12. ULTIMATE CONTROLLING PARTY

Mr K Steel the director of the company solely controls Readco 187 Limited which owns the entire
issued share capital of T S Booker & Son Limited the immediate parent company of T S Booker &
Son (Manufacturing) Limited. The registered office of both of these companies is Fox Lane,
Bradford Road, Wakefield, WF1 2AJ.