The British Boot Company Limited
Unaudited Financial Statements
For the year ended 31 March 2025
Pages for Filing with Registrar
Company Registration No. 07914219 (England and Wales)
The British Boot Company Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
The British Boot Company Limited
Balance Sheet
As at 31 March 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,356
1,809
1,356
1,809
Current assets
Stock
308,952
216,015
Debtors
5
37,132
48,579
Cash at bank and in hand
3,009
5,877
349,093
270,471
Creditors: amounts falling due within one year
6
(347,511)
(266,487)
Net current assets
1,582
3,984
Total assets less current liabilities
2,938
5,793
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
2,838
5,693
Total equity
2,938
5,793

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

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.

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.

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

The British Boot Company Limited
Balance Sheet (Continued)
As at 31 March 2025
Page 2
The financial statements were approved by the board of directors and authorised for issue on 31 March 2026 and are signed on its behalf by:
N Roumana
Director
Company Registration No. 07914219
The British Boot Company Limited
Notes to the Financial Statements
For the year ended 31 March 2025
Page 3
1
Accounting policies
Company information

The British Boot Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Orchard View, Gills Road, South Darenth, Dartford, DA4 9LF. The principal place of business is 5 Kentish Town Road, Camden Town, London, NW1 8NH.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of 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 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.

1.2
Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Fixtures, fittings & equipment
25% reducing balance
1.4
Stock

Stock 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 the stock to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

1.6
Financial instruments

All of the company's financial assets and liabilities are basic and measured at amortised cost.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The British Boot Company Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
Page 4
1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

1.9
Retirement benefits

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

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 3 (2024 - 3).

3
Directors' remuneration
2025
2024
£
£
Remuneration paid to directors
22,000
22,000
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
24,326
Depreciation
At 1 April 2024
22,518
Depreciation charged in the year
452
At 31 March 2025
22,970
Carrying amount
At 31 March 2025
1,356
At 31 March 2024
1,809
The British Boot Company Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
Page 5
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,100
10,219
Other debtors
29,845
38,278
Prepayments and accrued income
4,187
82
37,132
48,579
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
7,793
Trade creditors
21,824
18,731
Corporation tax
264,248
172,939
Other taxation and social security
24,613
31,381
Other creditors
36,826
35,643
347,511
266,487
7
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
100 Ordinary shares of £1 each
100
100
8
Related party transactions

Included in other deb tors is an amount owed by the director, N Roumana, of £22,976 (20 2 4: £30,020). Interest has been charged on this balance of 2.2 5%, and the loan amount has been repaid within 9 months of the year end.

During the year dividends of £380,000 (2024: £243,000) were paid to the directors.

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