Bootman Chemical Safety Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02835926

Bootman Chemical Safety Limited

Unaudited financial statements

31 March 2025

Bootman Chemical Safety Limited

Statement of financial position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		3,346		2,676

Current assets

Debtors	6	852,406	922,256
Investments	7	202,000	202,000
Cash at bank and in hand		978,283	836,614
		-----------	-----------
		2,032,689	1,960,870

Creditors: Amounts falling due within one year	8	( 88,022)		( 66,568)
		-----------		-----------
Net current assets			1,944,667		1,894,302
			-----------		-----------
Total assets less current liabilities			1,948,013		1,896,978

Provisions

Taxation including deferred tax	( 836)	( 508)
	-----------	-----------
Net assets	1,947,177	1,896,470
	-----------	-----------

Capital and reserves

Called up share capital	9	57	57
Share premium account		34,548	34,548
Profit and loss account		1,912,572	1,861,865
		-----------	-----------
Shareholders funds		1,947,177	1,896,470
		-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bootman Chemical Safety Limited

Statement of financial position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 29 October 2025 , and are signed on behalf of the board by:

Mr C Lewis	Mrs S Barber
Director	Director

Company registration number: 02835926

Bootman Chemical Safety Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Bankside 300, Peachman Way, Broadland Business Park, Norwich, NR7 0LB, Norfolk. The trading address of the company is Unit 23, Diss Business Centre, Dark Lane, Diss, Norfolk, IP21 4HD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer equipment	-	25% straight line
Fixtrures, fittings and equipment	-	15% reducing balance

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of employees during the year was 3 (2024: 3 ).

5. Tangible assets

	Computer equipment	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2024	42,108	6,166	48,274
Additions	2,442	136	2,578
Disposals	( 167)	–	( 167)
	-------	------	-------
At 31 March 2025	44,383	6,302	50,685
	-------	------	-------
Depreciation
At 1 April 2024	39,911	5,687	45,598
Charge for the year	1,664	77	1,741
	-------	------	-------
At 31 March 2025	41,575	5,764	47,339
	-------	------	-------
Carrying amount
At 31 March 2025	2,808	538	3,346
	-------	------	-------
At 31 March 2024	2,197	479	2,676
	-------	------	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	122,899	70,113
Amounts owed by group undertakings	651,708	796,499
Prepayments and accrued income	6,062	5,721
Amounts recoverable on contracts	69,458	47,644
Other debtors	2,279	2,279
	---------	---------
	852,406	922,256
	---------	---------

7. Investments

	2025	2024
	£	£
Other investments	202,000	202,000
	---------	---------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	21,440	7,298
Other creditors	66,582	59,270
	-------	-------
	88,022	66,568
	-------	-------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	57	57	57	57
	----	----	----	----

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	7,308	2,563
Later than 1 year and not later than 5 years	2,436	–
	------	------
	9,744	2,563
	------	------

11. Controlling party

The company's immediate and ultimate parent undertaking is Chemical Safety Advice Limited. The registered office of Chemical Safety Advice Limited is Bankside 300, Peachman Way, Broadland Business Park, Norwich, Norfolk, NR7 0LB.