Registered number
07918982
Boutik Research Limited
Filleted Accounts
31 December 2024
Boutik Research Limited
Registered number: 07918982
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 - 1,683
Current assets
Debtors 4 234,449 86,024
Cash at bank and in hand 65,476 83,134
299,925 169,158
Creditors: amounts falling due within one year 5 (122,491) (75,756)
Net current assets 177,434 93,402
Net assets 177,434 95,085
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 176,434 94,085
Shareholders' funds 177,434 95,085
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Karin Heath
Director
Approved by the board on 12 September 2025
Boutik Research Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office Equipment 25% straight line
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Office equipment
£
Cost
At 1 January 2024 8,966
At 31 December 2024 8,966
Depreciation
At 1 January 2024 7,283
Charge for the year 1,683
At 31 December 2024 8,966
Net book value
At 31 December 2024 -
At 31 December 2023 1,683
4 Debtors 2024 2023
£ £
Trade debtors 232,645 84,639
Other debtors 1,804 1,385
234,449 86,024
5 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 78,673 33,985
Other taxes and social security costs 393 349
Other creditors 43,425 41,422
122,491 75,756
6 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 8,200 8,200
7 Other information
Boutik Research Limited is a private company limited by shares and incorporated in England. Its registered office is:
Vine House
Aston Somerville
Worcestershire
WR12 7JD
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