REGISTERED NUMBER: 10798380 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BOUTIQUE MARQUEES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A G Coburn

Mrs C E Coburn

REGISTERED OFFICE:

Units 3-4

Avenue Fields Industrial Estate

Avenue Farm

Stratford upon Avon

Warwickshire

CV37 0HT

REGISTERED NUMBER:

10798380 (England and Wales)

ACCOUNTANTS:

Brookes Stephens

New Media House

Davidson Road

Lichfield

Staffordshire

WS14 9DZ

Fixed assets

Tangible assets

4

466,022

438,017

Current assets

Debtors

5

157,356

135,859

Cash at bank and in hand

69,749

91,376

227,105

227,235

Creditors

Amounts falling due within one year

6

161,657

170,281

Net current assets

65,448

56,954

Total assets less current liabilities

531,470

494,971

Creditors

Amounts falling due after more than one year

7

(130,275

)

(109,536

)

Provisions for liabilities

(88,544

)

(83,223

)

Net assets

312,651

302,212

Capital and reserves

Called up share capital

10

100

100

Retained earnings

312,551

302,112

Shareholders' funds

312,651

302,212

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 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.

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 Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mr A G Coburn - Director

1.	STATUTORY INFORMATION

Boutique Marquees Ltd 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 represents net invoiced goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on cost

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.

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 (2023 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

872,171

Additions

225,708

Disposals

(51,369

)

At 31 December 2024

1,046,510

DEPRECIATION

At 1 January 2024

434,154

Charge for year

210,126

Eliminated on disposal

(63,792

)

At 31 December 2024

580,488

NET BOOK VALUE

At 31 December 2024

466,022

At 31 December 2023

438,017

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2024

40,490

Additions

83,030

Disposals

(40,490

)

At 31 December 2024

83,030

DEPRECIATION

At 1 January 2024

32,089

Charge for year

20,758

Eliminated on disposal

(32,089

)

At 31 December 2024

20,758

NET BOOK VALUE

At 31 December 2024

62,272

At 31 December 2023

8,401

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

88,813

82,940

Other debtors

68,543

52,919

157,356

135,859

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

44,535

38,692

Hire purchase contracts (see note 8)

21,425

14,099

Trade creditors

36,131

31,122

Taxation and social security

23,245

28,414

Other creditors

36,321

57,954

161,657

170,281

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

65,002

109,536

Hire purchase contracts (see note 8)

65,273

-

130,275

109,536

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,516

8,078

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

2024

2023

£

£

Net obligations repayable:

Within one year

21,425

14,099

Between one and five years

65,273

-

86,698

14,099

Non-cancellable operating

leases

2024

2023

£

£

Within one year

51,850

33,350

Between one and five years

74,800

11,050

126,650

44,400

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

109,537

148,228

Hire purchase contracts

86,698

14,099

196,235

162,327

The liabilities under hire purchase are secured against the assets to which they relate.

A bank loan of £100,000 was incepted in a prior year. The company has provided security for this loan in the form of a fixed and floating charge over all property and undertakings of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

Mr A G Coburn and Mrs C E Coburn

Balance outstanding at start of year

9,795

54,486

Amounts advanced

78,933

9,795

Amounts repaid

(50,877

)

(54,486

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

37,851

9,795

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £46,000 (2023 - £74,000) were paid to the directors .

At the year end, the directors owed the company £37,851 (2023: £9,795). Interest of 2.5% is applied to the overdrawn loan, the loan is repayable on demand.