Booth Elliott & Co. Limited

FINANCIAL STATEMENTS

for the year ended 23rd September 2025

######

Booth Elliott & Co. Limited

Company No. 00734151

STATEMENT OF FINANCIAL POSITION

as at 23rd September 2025

| 2025 |  | 2024
| Note | £ |  | £ |  | £
FIXED ASSETS
Intangible assets | 4 |  |  | 588 |  | 588
Property, plant and equipment | 5 |  |  | 742 |  | 856
|  |  |  | 1330 |  | 1444
CURRENT ASSETS
Stocks | 6 | 480 |  |  |  | 660
Debtors | 7 | 7185 |  |  |  | 7938
Cash at bank and in hand |  | 12393 |  |  |  | 6027
|  | 20058 |  |  |  | 14625
CURRENT LIABILITIES
Creditors: amounts falling due
within one year | 8 | 17168 |  |  |  | 11666
NET CURRENT ASSETS |  |  |  | 2890 |  | 2959
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  | 4220 |  | 4403
Creditors: amounts falling due
after more than one year |  |  |  | - |  | -
NET ASSETS |  |  |  | 4220 |  | 4403
CAPITAL AND RESERVES
Called up share capital |  |  |  | 1000 |  | 1000
Retained earnings |  |  |  | 3220 |  | 3403
SHAREHOLDERS FUNDS |  |  |  | 4220 |  | 4403

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies which are subject to the small companies' regime. The Income Statement has not been delivered to the Registrar of Companies.

For the year ended 23rd September 2025 the Company is entitled to the exemption from the requirement to obtain an audit conferred by section 477 of the Companies Act 2006 and the members have not required the company to obtain an audit in accordance with section 476 of the Act.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the Board on 13 May 2026

C Booth

Director

Company Number 00734151 (England)

######

Booth Elliott & Co. Limited

NOTES TO THE ACCOUNTS

for the year ended 23rd September 2025

1 Statutory information

Booth Elliott & Co. Limited is a private company limited by shares and registered under company number 00734151 in England. Its registered office address is 12, Hatherley Road, Sidcup, Kent, DA14 4DT.

These financial statements are presented in Sterling, which is the functional currency of the company.

2 Accounting policies

Basis of preparation of financial statements

The accounts have been prepared under the historical cost convention in accordance with the accounting policies set out below, and in accordance with Financial Reporting Standard 102 Section 1A and the Companies Act 2006.

Income Recognition

Revenue is measured at the fair value of the consideration received or receivable. Turnover is shown net of value added tax, returns, rebates and discounts. Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership, it is possible that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured.

Depreciation

Depreciation is provided on all property, plant and equipment, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant, machinery and vehicles | 10% - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and expected selling price less any costs to sell.

Leasing

Assets, obtained under hire purchase contracts and finance leases, are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

3 Employee information

The average number of employees during the accounting period was 1 (2024 - 1).

4 Intangible assets
| £
Know how
Cost
At 24th September 2024 and
At 23rd September 2025 | 588
Amortisation
At 24th September 2024 and
At 23rd September 2025 | -
Net Book Value
At 23rd September 2025 | 588
At 23rd September 2024 | 588

Intangible Fixed Assets are being written off in equal annual instalments over each asset's estimated economic life.

5 Property, plant and equipment
|  |  |  |  |  |  | Fixtures |  |
|  |  |  |  |  |  | and |  |
|  |  |  |  |  |  | Fittings |  | Total
|  |  |  |  |  |  | £ |  | £
Cost
At 24th September 2024 and
At 23rd September 2025 |  |  |  |  |  |  | 3193 |  | 3193
Depreciation
At 24th September 2024 |  |  |  |  |  |  | 2337 |  | 2337
Charge for year |  |  |  |  |  |  | 114 |  | 114
At 23rd September 2025 |  |  |  |  |  |  | 2451 |  | 2451
Net Book Value
At 23rd September 2025 |  |  |  |  |  |  | 742 |  | 742
At 23rd September 2024 |  |  |  |  |  |  | 856 |  | 856

6 Stocks | 2025 |  | 2024
| £ |  | £
Finished goods and goods for resale | 480 |  | 660
| 480 |  | 660

The difference between purchase price or production cost of stocks and their replacement cost is not material.

7 Debtors | 2025 |  | 2024
| £ |  | £
Trade Debtors | 87 |  | 390
Other debtors | 7098 |  | 7548
| 7185 |  | 7938

8 Creditors: amounts falling due within one year | 2025 |  | 2024
| £ |  | £
Loans and Overdrafts | 5833 |  | -
Corporation tax | 687 |  | 762
Other creditors | 10648 |  | 10904
| 17168 |  | 11666

######

2025-09-23 false 2024-09-24 2025-09-23 00734151 uk-bus:Director1 2024-09-24 2025-09-23 00734151 uk-gaap:ShareCapital 2025-09-23 00734151 uk-gaap:ShareCapital 2024-09-23 00734151 uk-gaap:RetainedEarningsAccumulatedLosses 2025-09-23 00734151 uk-gaap:RetainedEarningsAccumulatedLosses 2024-09-23 00734151 uk-gaap:VehiclesPlantMachinery 2024-09-24 2025-09-23 00734151 uk-gaap:FurnitureFittingsToolsEquipment 2024-09-23 00734151 uk-gaap:FurnitureFittingsToolsEquipment 2024-09-24 2025-09-23 00734151 uk-gaap:FurnitureFittingsToolsEquipment 2025-09-23 00734151 uk-gaap:WithinOneYear 2025-09-23 00734151 uk-gaap:WithinOneYear 2024-09-23 00734151 2024-09-24 2025-09-23 00734151 2023-09-24 2024-09-23 00734151 2025-09-23 00734151 2024-09-23 00734151 uk-bus:SmallEntities 2024-09-24 2025-09-23 00734151 uk-bus:AuditExempt-NoAccountantsReport 2024-09-24 2025-09-23 00734151 uk-bus:FullAccounts 2024-09-24 2025-09-23 00734151 uk-bus:PrivateLimitedCompanyLtd 2024-09-24 2025-09-23 00734151 countries:EnglandWales 2024-09-24 2025-09-23 iso4217:GBP xbrli:pure xbrli:shares