REGISTERED NUMBER: 05196345 (England and Wales)

A D Booth & Sons Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A C Bailey

SECRETARY:

Miss N Bailey

REGISTERED OFFICE:

Lymore Villa

162a London Road

Chesterton

Newcastle Under Lyme

Staffordshire

ST5 7JB

REGISTERED NUMBER:

05196345 (England and Wales)

ACCOUNTANTS:

Slaters & Co Accountants

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

FIXED ASSETS

Intangible assets

4

-

4,115

Tangible assets

5

862,001

734,097

862,001

738,212

CURRENT ASSETS

Stocks

36,800

66,550

Debtors

6

1,163,479

936,352

Cash at bank and in hand

15,249

260,036

1,215,528

1,262,938

CREDITORS

Amounts falling due within one year

7

386,216

319,210

NET CURRENT ASSETS

829,312

943,728

TOTAL ASSETS LESS CURRENT LIABILITIES

1,691,313

1,681,940

CREDITORS

Amounts falling due after more than one year

8

(226,274

)

(268,738

)

PROVISIONS FOR LIABILITIES

(22,533

)

(31,252

)

NET ASSETS

1,442,506

1,381,950

CAPITAL AND RESERVES

Called up share capital

103

103

Retained earnings

1,442,403

1,381,847

SHAREHOLDERS' FUNDS

1,442,506

1,381,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 18 December 2025 and were signed by:

A C Bailey - Director

1.	STATUTORY INFORMATION

A D Booth & Sons Limited 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.

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.

After making enquiries, and given the impact of Coronavirus on the economy, the director has a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future, being the 12 month period from the date of approval of these accounts. The financial statements have therefore been prepared on a going concern basis.

Turnover

Turnover represents net invoice value of goods / services provided, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of seventeen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Freehold Property is shown at cost which is considered to be a fair value of the assets.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 14 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

70,000

AMORTISATION

At 1 April 2024

65,885

Charge for year

4,115

At 31 March 2025

70,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

4,115

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

567,197

60,469

14,248

Additions

166,715

-

-

At 31 March 2025

733,912

60,469

14,248

DEPRECIATION

At 1 April 2024

-

26,921

12,602

Charge for year

-

5,032

411

At 31 March 2025

-

31,953

13,013

NET BOOK VALUE

At 31 March 2025

733,912

28,516

1,235

At 31 March 2024

567,197

33,548

1,646

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

427,139

18,254

1,087,307

Additions

-

-

166,715

At 31 March 2025

427,139

18,254

1,254,022

DEPRECIATION

At 1 April 2024

300,959

12,728

353,210

Charge for year

31,545

1,823

38,811

At 31 March 2025

332,504

14,551

392,021

NET BOOK VALUE

At 31 March 2025

94,635

3,703

862,001

At 31 March 2024

126,180

5,526

734,097

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

438,116

530,243

Other debtors

725,363

406,109

1,163,479

936,352

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

85,326

58,229

Hire purchase contracts

25,717

25,717

Trade creditors

3,996

25,888

Taxation and social security

152,773

156,862

Other creditors

118,404

52,514

386,216

319,210

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

200,713

218,014

Hire purchase contracts

25,561

50,724

226,274

268,738