THE MEMORY-BOOTH LTD.


Director	PATTERSON, Giles Edward Fraser


Registered Address	1 Widcombe Street
	Poundbury
	Dorchester
	DT1 3BS


Registered Number	09730871 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		337		1,145
			337		1,145
Current assets
Debtors	4	1		1
Cash at bank and on hand		511		435
		512		436
Creditors amounts falling due within one year	5	(444)		(6,605)
Net current assets (liabilities)			68		(6,169)
Total assets less current liabilities			405		(5,024)
Net assets			405		(5,024)
Capital and reserves
Called up share capital			2		2
Profit and loss account			403		(5,026)
Shareholders' funds			405		(5,024)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 November 2025, and are signed on its behalf by:

PATTERSON, Giles Edward Fraser
Director
Registered Company No. 09730871

THE MEMORY-BOOTH LTD.

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on a basis other than going concern. This is due to the directors’ decision to cease trading and liquidate the company. Assets have been measured at estimated realizable values and liabilities include expected costs of closure.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 March 24	22,697	2,929	25,626
At 28 February 25	22,697	2,929	25,626
Depreciation and impairment
At 01 March 24	22,697	1,784	24,481
Charge for year	-	808	808
At 28 February 25	22,697	2,592	25,289
Net book value
At 28 February 25	-	337	337
At 29 February 24	-	1,145	1,145

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1	1
Total	1	1

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	444	6,605
Total	444	6,605