REGISTERED NUMBER: 06112219 (England and Wales)

BOOEY LTD

Unaudited Financial Statements for the Year Ended 28 February 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

Director:

A E Mounsey-Judd

Registered office:

C/O Cooper Parry

Sky View, Argosy Road

East Midlands Airport

Derby

Derbyshire

DE74 2SA

Registered number:

06112219 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

CUBO Birmingham

4th Floor

Two Chamberlain Square

Birmingham

West Midlands

B3 3AX

Fixed assets

Tangible assets

4

1,076

2,142

Current assets

Debtors

5

26,157

18,049

Cash at bank

7,296

6,782

33,453

24,831

Creditors

Amounts falling due within one year

6

32,824

25,834

Net current assets/(liabilities)

629

(1,003

)

Total assets less current liabilities

1,705

1,139

Provisions for liabilities

269

535

Net assets

1,436

604

Capital and reserves

Called up share capital

1

1

Retained earnings

1,435

603

1,436

604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 29 November 2025 and were signed by:

A E Mounsey-Judd - Director

1.	Statutory information

Booey 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% 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

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 3 (2024 - 4 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 March 2024

and 28 February 2025

675

19,179

19,854

Depreciation

At 1 March 2024

675

17,037

17,712

Charge for year

-

1,066

1,066

At 28 February 2025

675

18,103

18,778

Net book value

At 28 February 2025

-

1,076

1,076

At 29 February 2024

-

2,142

2,142

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

25,945

8,183

Directors' current accounts

-

9,654

Prepayments

212

212

26,157

18,049

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

2,400

1,652

Corporation tax

17,084

12,786

Social security and other taxes

86

1,309

VAT

10,975

7,936

Directors' current accounts

28

-

Accrued expenses

2,251

2,151

32,824

25,834

7.	Related party disclosures

As at the balance sheet date, there is an amount due to the director from the company of £28 (2024 - £9,654 owed to the company).

Lonetree Limited

During the year the company sold £136,466 (2024 - £153,615) of bookkeeping services to Lonetree Limited, a company under the control of a close family member. At the balance sheet date £12,495 (2024 - £1,324 owed to Lonetree) was outstanding and is included within debtors.

Ocean Iris Limited

During the year the company sold £13,825 (2024 - £16,170) of bookkeeping services to Ocean Iris Limited, a connected company. At the balance sheet date £1,513 (2024 - £5,881) was outstanding and included within debtors.