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Company Registration No. SC515823 (Scotland)
Booths4you Limited Unaudited accounts for the year ended 31 December 2025
Booths4you Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Booths4you Limited Company Information for the year ended 31 December 2025
Directors
Alison Mail Brian Mail
Company Number
SC515823 (Scotland)
Registered Office
3 Gullion Park East Kilbride Glasgow Lanarkshire G74 4FD Scotland
Accountants
Ascent Accounting Ltd Studio 106 Embroidery Mill Seedhill Paisley PA1 1TJ
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Booths4you Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
13,696 
18,261 
Current assets
Debtors
5
26,517 
26,377 
Cash at bank and in hand
5,679 
7,330 
32,196 
33,707 
Creditors: amounts falling due within one year
6
(16,811)
(44,966)
Net current assets/(liabilities)
15,385 
(11,259)
Total assets less current liabilities
29,081 
7,002 
Creditors: amounts falling due after more than one year
7
(18,432)
18,259 
Provisions for liabilities
Deferred tax
- 
(3,434)
Net assets
10,649 
21,827 
Capital and reserves
Called up share capital
100 
100 
Share premium
19,967 
19,967 
Profit and loss account
(9,418)
1,760 
Shareholders' funds
10,649 
21,827 
For the year ending 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by
Brian Mail Director Company Registration No. SC515823
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Booths4you Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Booths4you Limited is a private company, limited by shares, registered in Scotland, registration number SC515823. The registered office is 3 Gullion Park, East Kilbride, Glasgow, Lanarkshire, G74 4FD, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Booths4you Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
107,556 
11,745 
795 
120,096 
At 31 December 2025
107,556 
11,745 
795 
120,096 
Depreciation
At 1 January 2025
90,663 
10,467 
705 
101,835 
Charge for the year
4,223 
320 
22 
4,565 
At 31 December 2025
94,886 
10,787 
727 
106,400 
Net book value
At 31 December 2025
12,670 
958 
68 
13,696 
At 31 December 2024
16,893 
1,278 
90 
18,261 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,174 
2,308 
Deferred tax asset
83 
- 
Accrued income and prepayments
21,069 
21,069 
Other debtors
4,191 
3,000 
26,517 
26,377 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,224 
6,224 
VAT
5,341 
18,754 
Trade creditors
840 
- 
Taxes and social security
1,127 
15,834 
Accruals
3,279 
4,154 
16,811 
44,966 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
21,721 
25,655 
Other creditors
19,155 
19,155 
Loans from directors
(22,444)
(63,069)
18,432 
(18,259)
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Booths4you Limited Notes to the Accounts for the year ended 31 December 2025
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Brian Mail
Directors' advances, credits and guarentees
63,069 
- 
40,625 
22,444 
63,069 
- 
40,625 
22,444 
During the year the directors entered into the following advances and credits with the company.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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