BOOK IT AND STAYED LTD


Directors	HAWKINS, Daniel Lee
	HAWKINS, David


Registered Address	Grange Farm Cottages Flamborough Road
	Sewerby
	Bridlington
	YO15 1DU


Registered Number	13580393 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		40,336		44,747
Investments	5		100		100
Investment property	4		2,200,000		1,600,000
			2,240,436		1,644,847
Current assets
Debtors		15,673		151,955
Cash at bank and on hand		9,736		368
		25,409		152,323
Creditors amounts falling due within one year	6	(130,816)		(174,656)
Net current assets (liabilities)			(105,407)		(22,333)
Total assets less current liabilities			2,135,029		1,622,514
Creditors amounts falling due after one year	7		(921,469)		(922,108)
Provisions for liabilities	8		(350,676)		(200,676)
Net assets			862,884		499,730
Capital and reserves
Called up share capital			100		100
Profit and loss account			862,784		499,630
Shareholders' funds			862,884		499,730

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 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 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 Board of Directors on 5 January 2026, and are signed on its behalf by:

HAWKINS, Daniel Lee
Director

HAWKINS, David
Director

Registered Company No. 13580393

BOOK IT AND STAYED LTD

Notes to the Financial Statements
for the year ended 31 August 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
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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)
	Fixtures and fittings	5
	Vehicles	4

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 September 24	42,162	2,585	44,747
Additions	-	12,700	12,700
At 31 August 25	42,162	15,285	57,447
Depreciation and impairment
Charge for year	14,054	3,057	17,111
At 31 August 25	14,054	3,057	17,111
Net book value
At 31 August 25	28,108	12,228	40,336
At 31 August 24	42,162	2,585	44,747

4.	Investment property
	During the year, the Company reviewed the carrying value of its investment property in accordance with its accounting policy and the requirements of FRS 102. As a result of this review, the fair value of the property was reassessed and increased by £600,000. The uplift reflects changes in market conditions and supporting valuation evidence available at the balance sheet date. In accordance with FRS 102, the increase in fair value has been recognised in the profit and loss account for the year. The property continues to be held for investment purposes and is not occupied by the Company.

Investment property

During the year, the Company reviewed the carrying value of its investment property in accordance with its accounting policy and the requirements of FRS 102.

As a result of this review, the fair value of the property was reassessed and increased by £600,000. The uplift reflects changes in market conditions and supporting valuation evidence available at the balance sheet date.

In accordance with FRS 102, the increase in fair value has been recognised in the profit and loss account for the year.

The property continues to be held for investment purposes and is not occupied by the Company.


		£
	Fair value at 01 September 24	1,600,000
	Fair value adjustments	600,000
	At 31 August 25	2,200,000

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 September 24	100	100
At 31 August 25	100	100
Net book value
At 31 August 25	100	100
At 31 August 24	100	100

	Notes
	¹Investments in group undertakings and participating interests

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	4,344
Taxation and social security	4,069	43,303
Other creditors	126,747	120,009
Accrued liabilities and deferred income	-	7,000
Total	130,816	174,656

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	821,105	786,288
Amounts owed to related parties	100,364	135,820
Total	921,469	922,108

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	350,676	200,676
Total	350,676	200,676