Company registration number 07628711 (England and Wales)
Boot Repair Company Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 30 June 2025
PAGES FOR FILING WITH REGISTRAR
Boot Repair Company Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Boot Repair Company Limited
Statement Of Financial Position
as at 30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
326,727
345,775
Current assets
Stocks
318,900
251,302
Debtors
731,706
590,933
Cash at bank and in hand
310
68,712
1,050,916
910,947
Creditors: amounts falling due within one year
(958,140)
(707,669)
Net current assets
92,776
203,278
Total assets less current liabilities
419,503
549,053
Creditors: amounts falling due after more than one year
(187,594)
(278,466)
Provisions for liabilities
4
(81,532)
(86,261)
Net assets
150,377
184,326
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
150,373
184,322
Total equity
150,377
184,326
Boot Repair Company Limited
Statement Of Financial Position (continued)
as at 30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 December 2025 and are signed on its behalf by:
C Wilson
Director
Company registration number 07628711 (England and Wales)
Boot Repair Company Limited
Notes to the financial statements
for the year ended 30 June 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Turnover is recognised on supply of goods and services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
20% straight line basis
Plant and machinery
10% per annum on written down value
Fixtures, fittings & equipment
10% per annum on written down value
Computer equipment
25% per annum on written down value
Stocks

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing inventories to their present location and condition.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Boot Repair Company Limited
Notes to the financial statements (continued)
for the year ended 30 June 2025
1
Accounting policies
(continued)
- 4 -
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
68
67
3
Tangible fixed assets
Land and buildings Leasehold
Plant and machinery
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
£
£
Cost
At 1 July 2024
5,830
78,949
206,697
137,097
428,573
Additions
-
0
1,500
14,119
18,331
33,950
Disposals
-
0
(3,000)
-
0
-
0
(3,000)
At 30 June 2025
5,830
77,449
220,816
155,428
459,523
Depreciation and impairment
At 1 July 2024
2,041
14,727
32,508
33,522
82,798
Depreciation charged in the year
1,166
6,092
17,463
25,564
50,285
Eliminated in respect of disposals
-
0
(287)
-
0
-
0
(287)
At 30 June 2025
3,207
20,532
49,971
59,086
132,796
Carrying amount
At 30 June 2025
2,623
56,917
170,845
96,342
326,727
At 30 June 2024
3,789
64,222
174,189
103,575
345,775
Boot Repair Company Limited
Notes to the financial statements (continued)
for the year ended 30 June 2025
- 5 -
4
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
81,532
86,261
5
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
-
0
1,742
6
Company information

Boot Repair Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Brown Lane West, Gelderd Road, Leeds, LS12 6BH.

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