Booker Water Services Limited - Filleted accounts

Registered number

12399449

Booker Water Services Limited

Unaudited Filleted Accounts

31 December 2024

Booker Water Services Limited
Registered number:		12399449
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		48,751			34,261

Current assets
Debtors	4	327,479			243,486
Cash at bank and in hand		15,132			74,475
		342,611			317,961

Creditors: amounts falling due within one year	5	(179,043)			(196,970)

Net current assets			163,568			120,991

Total assets less current liabilities			212,319			155,252

Creditors: amounts falling due after more than one year	6		(9,792)			(14,130)



Net assets			202,527			141,122

Capital and reserves
Called up share capital			1			1
Profit and loss account			202,526			141,121

Shareholder's funds			202,527			141,122

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 member has 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.




M K Booker
Director
Approved by the board on 17 September 2025

Booker Water Services 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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Equipment	25% on a reducing balance basis
	Motor Vehicles	25% on a reducing balance basis

	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.

	Creditors
	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.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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			5		3


3	Tangible fixed assets
		Equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2024	8,803		40,895		49,698
	Additions	14,073		15,000		29,073
	At 31 December 2024	22,876		55,895		78,771

	Depreciation
	At 1 January 2024	2,491		12,946		15,437
	Charge for the year	5,095		9,488		14,583
	At 31 December 2024	7,586		22,434		30,020

	Net book value
	At 31 December 2024	15,290		33,461		48,751
	At 31 December 2023	6,312		27,949		34,261


4	Debtors			2024		2023
£					£

	Trade debtors			308,947		214,545
	Other debtors			18,532		28,941
				327,479		243,486


5	Creditors: amounts falling due within one year			2024		2023
£					£

	Obligations under finance lease and hire purchase contracts			4,005		4,005
	Trade creditors			53,192		85,302
	Taxation and social security costs			60,873		80,979
	Other creditors			60,973		26,684
				179,043		196,970


6	Creditors: amounts falling due after one year			2024		2023
£					£

	Obligations under finance lease and hire purchase contracts			9,792		14,130


7	Other financial commitments			2024		2023
£					£

	Total future minimum payments under non-cancellable operating leases			23,799		36,207


8	Related party transactions

	At the year end the company owed £46,483 (£2023 £24,999) to Mr M Booker. This loan is repayable on demand.

9	Controlling party

	The company is controlled by Mr M Booker, director and sole shareholder.

10	Other information

	Booker Water Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	4 Butterwick Way
	Welwyn
	Hertfordshire
	AL6 9GH