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M Booth Construction Ltd

Registered Number:07110236

For the year ended 31 December 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 December 2025
M Booth Construction Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

07110236

As at 31 December 2025

M Booth Construction Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

226
266
2
226
266

Current assets

Trade and other receivables

10,126
5,296
3
8

Cash and cash equivalents

195
5,491
10,134

Trade and other payables: amounts falling due within one
year

(2,048)
(2,369)
4
8,086
3,122
Net current assets

Total assets less current liabilities

3,348
8,352

Trade and other payables: amounts falling due after more
than one year

(8,250)
(8,075)
5
(4,727)
Net assets/liabilities
102

Capital and reserves

Called up share capital

100
100

Retained earnings

(4,827)
2
(4,727)
102
Shareholders' funds

For the year ended 31 December 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Malcolm Booth Director

These financial statements were approved and authorised for issue by the Board on 08 January 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 December 2025
M Booth Construction Ltd
Notes to the Financial Statements
Statutory Information

M Booth Construction Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07110236.

Registered address:

26 Dobbin Close
Higher Cloughfold
Rossendale
Lancashire
BB4 7TH

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

15% Reducing balance

15% Reducing balance

Computer equipment

2. Property, plant and equipment

Total

Computer
equipment

Plant and
machinery

£

£

£

Cost or
valuation

At 01 January 2025

1,279
1,004
275

At 31 December 2025

275
1,004
1,279

Provision for depreciation and impairment

At 01 January 2025

1,013
822
191
Charge for year
40
27
13

At 31 December 2025

1,053
849
204

At 31 December 2025

Net book value

71
155
226

At 31 December 2024

84
182
266
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5
For the year ended 31 December 2025
M Booth Construction Ltd
Notes to the Financial Statements Continued

3. Trade and other receivables

2024
2025

£

£

Trade debtors

-
180

Other debtors

5,296
9,946
10,126
5,296

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

1,500
1,500

Taxation and social security

859
538

Other creditors

10
10
2,369
2,048

5. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

8,075
8,250

6. Average number of persons employed

During the year the average number of employees was 1 (2024 : 1)
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