Acorah Software Products - Accounts Production 16.6.920 false true 28 March 2024 29 March 2023 false 29 March 2024 28 March 2025 28 March 2025 03297182 Mr C Booker Mrs G Booker Mr C Ellis Mrs G Booker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03297182 2024-03-28 03297182 2025-03-28 03297182 2024-03-29 2025-03-28 03297182 frs-core:CurrentFinancialInstruments 2025-03-28 03297182 frs-core:Non-currentFinancialInstruments 2025-03-28 03297182 frs-core:BetweenOneFiveYears 2025-03-28 03297182 frs-core:ComputerEquipment 2025-03-28 03297182 frs-core:ComputerEquipment 2024-03-29 2025-03-28 03297182 frs-core:ComputerEquipment 2024-03-28 03297182 frs-core:FurnitureFittings 2025-03-28 03297182 frs-core:FurnitureFittings 2024-03-29 2025-03-28 03297182 frs-core:FurnitureFittings 2024-03-28 03297182 frs-core:MotorVehicles 2025-03-28 03297182 frs-core:MotorVehicles 2024-03-29 2025-03-28 03297182 frs-core:MotorVehicles 2024-03-28 03297182 frs-core:PlantMachinery 2025-03-28 03297182 frs-core:PlantMachinery 2024-03-29 2025-03-28 03297182 frs-core:PlantMachinery 2024-03-28 03297182 frs-core:WithinOneYear 2025-03-28 03297182 frs-core:RevaluationReserve 2024-03-28 03297182 frs-core:RevaluationReserve 2025-03-28 03297182 frs-core:ShareCapital 2025-03-28 03297182 frs-core:RetainedEarningsAccumulatedLosses 2025-03-28 03297182 frs-bus:PrivateLimitedCompanyLtd 2024-03-29 2025-03-28 03297182 frs-bus:FilletedAccounts 2024-03-29 2025-03-28 03297182 frs-bus:SmallEntities 2024-03-29 2025-03-28 03297182 frs-bus:AuditExempt-NoAccountantsReport 2024-03-29 2025-03-28 03297182 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-29 2025-03-28 03297182 frs-bus:Director1 2024-03-29 2025-03-28 03297182 frs-bus:Director2 2024-03-29 2025-03-28 03297182 frs-bus:Director3 2024-03-29 2025-03-28 03297182 frs-bus:CompanySecretary1 2024-03-29 2025-03-28 03297182 frs-countries:EnglandWales 2024-03-29 2025-03-28 03297182 2023-03-28 03297182 2024-03-28 03297182 2023-03-29 2024-03-28 03297182 frs-core:CurrentFinancialInstruments 2024-03-28 03297182 frs-core:Non-currentFinancialInstruments 2024-03-28 03297182 frs-core:BetweenOneFiveYears 2024-03-28 03297182 frs-core:WithinOneYear 2024-03-28 03297182 frs-core:RevaluationReserve 2024-03-28 03297182 frs-core:ShareCapital 2024-03-28 03297182 frs-core:RetainedEarningsAccumulatedLosses 2024-03-28
Registered number: 03297182
Booker Timber Limited
Financial Statements
For The Year Ended 28 March 2025
Pennington Williams Limited
Chartered Certified Accountants
STANHOPE HOUSE
MARK RAKE
BROMBOROUGH
WIRRAL
CH62 2DN
Booker Timber Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Booker Timber Limited
Balance Sheet
As At 28 March 2025
Balance Sheet
Registered number: 03297182

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 71,388 |  | 80,565
|  |  | 71,388 |  | 80,565
CURRENT ASSETS
Stocks | 5 | 128,015 |  | 178,271 |
Debtors | 6 | 290,504 |  | 246,674 |
Cash at bank and in hand |  | 14,495 |  | 91,953 |
|  | 433,014 |  | 516,898 |
Creditors: Amounts Falling Due Within One Year | 7 | (335,542 ) |  | (345,816 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 97,472 |  | 171,082
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 168,860 |  | 251,647
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (74,042 ) |  | (159,898 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,848 ) |  | (20,142 )
NET ASSETS |  |  | 76,970 |  | 71,607
CAPITAL AND RESERVES
Called up share capital | 10 |  | 11,200 |  | 11,200
Revaluation reserve | 12 |  | 25,920 |  | 25,920
Profit and Loss Account |  |  | 39,850 |  | 34,487
SHAREHOLDERS' FUNDS |  |  | 76,970 |  | 71,607

Page 1
Page 2
Booker Timber Limited
Balance Sheet (continued)
As At 28 March 2025
For the year ending 28 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr C Booker Director
05/11/2025

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Booker Timber Limited
Notes to the Financial Statements
For The Year Ended 28 March 2025
Notes to the Financial Statements
1. General Information
Booker Timber Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03297182 . The registered office is Stanhope House, Mark Rake, Bromborough, Wirral, CH62 2DN .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue from product sales when delivery has occurred or services have been rendered, acceptance by the customer occurs and collectivity of the resulting trade debtor is reasonably assured.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% on reducing balance pro-rata
Motor Vehicles | 25% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and after making due impairment for obsolete and slow moving items.
Page 3
Page 4
Booker Timber Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 March 2025
2.6. Financial Instruments
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are classified as basic instruments and are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
Page 5
Booker Timber Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 March 2025
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 14)
12 14
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost or Valuation
As at 29 March 2024 | 224,169 | 15,500 | 2,544 | 17,146 | 259,359
Additions | 300 | - | - | 1,499 | 1,799
As at 28 March 2025 | 224,469 | 15,500 | 2,544 | 18,645 | 261,158
Depreciation
As at 29 March 2024 | 146,482 | 15,500 | 2,041 | 14,771 | 178,794
Provided during the period | 9,261 | - | 188 | 1,527 | 10,976
As at 28 March 2025 | 155,743 | 15,500 | 2,229 | 16,298 | 189,770
Net Book Value
As at 28 March 2025 | 68,726 | - | 315 | 2,347 | 71,388
As at 29 March 2024 | 77,687 | - | 503 | 2,375 | 80,565

Page 5
Page 6
Booker Timber Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 March 2025
The fair value of the company's Plant and machinery was revalued on 29 March 2019. An independent valuer was not involved.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £97,210 (2024 - £97,210).

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
At cost | 97,210 | 15,500 | 2,544 | 18,645 | 133,899
At valuation | 127,259 | - | - | - | 127,259
| 224,469 | 15,500 | 2,544 | 18,645 | 261,158

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 128,015 |  | 178,271

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 266,310 |  | 226,616
Other debtors | 24,194 |  | 20,058
| 290,504 |  | 246,674

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,995 |  | 14,906
Trade creditors | 110,957 |  | 115,692
Bank loans and overdrafts | 71,267 |  | 68,516
Other creditors | 37,810 |  | 44,973
Taxation and social security | 106,513 |  | 101,729
| 335,542 |  | 345,816

Page 6
Page 7
Booker Timber Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 March 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 8,995
Bank loans | 74,042 |  | 150,903
| 74,042 |  | 159,898

9. Secured Creditors
Of the creditors the following amounts are secured.
The bank overdrafts and factors advances have the carrying amount at year end of £Nil 2024 - £22,754).
HSBC Bank Plc registered a debenture on the 20/02/2001 to secure all monies due or to become due from the company on any account whatsoever by way of fixed and floating charges over the undertakings and all property and assets present and future including goodwill book-debts uncalled capital buildings fixtures fixed plant and machinery.
On the 08/08/2016 HSBC Bank Plc registered a legal assignment of contract monies. This assignment of rights arising under the contract is security for all debts and or other liabilities to HSBC bank as set out in the assignment.
On the 24/05/2022 Zodeq Limited registered a charge at companies house. This charges contains a fixed and floating charge assignment of rights arising under the contract and is security for all debts and other liabilities.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,995 |  | 14,906
Bank loans and overdrafts | 71,267 |  | 68,516

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 11,200 |  | 11,200

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 69,148 |  | 69,148
Later than one year and not later than five years | 38,907 |  | 108,055
| 108,055 |  | 177,203

Page 7
Page 8
Booker Timber Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 March 2025
12. Reserves

| Revaluation Reserve
--- | ---
| £
As at 29 March 2024 | 25,920
As at 28 March 2025 | 25,920

Page 8