Frank Booth & Sons (Saundersfoot) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00780712

Frank Booth & Sons (Saundersfoot) Limited

Filleted Unaudited Financial Statements

26 April 2026

Frank Booth & Sons (Saundersfoot) Limited

Financial Statements

Year ended 26 April 2026

Contents	Pages

Statement of financial position	1

Notes to the financial statements	2 to 4

Frank Booth & Sons (Saundersfoot) Limited

Statement of Financial Position

26 April 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	48,361	67,199

Current assets

Debtors	6	3,092	492
Cash at bank and in hand		3,342	482
		-------	----
		6,434	974

Creditors: amounts falling due within one year	7	( 78,352)	( 70,806)
		--------	--------
Net current liabilities		( 71,918)	( 69,832)
		--------	--------
Total assets less current liabilities		( 23,557)	( 2,633)

Creditors: amounts falling due after more than one year	8	–	( 1,768)
		--------	-------
Net liabilities		( 23,557)	( 4,401)
		--------	-------

Capital and reserves

Called up share capital	9	568,743	568,743
Profit and loss account		( 592,300)	( 573,144)
		---------	---------
Shareholders deficit		( 23,557)	( 4,401)
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 26 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

Mr P N Booth
Director

Company registration number: 00780712

Frank Booth & Sons (Saundersfoot) Limited

Notes to the Financial Statements

Year ended 26 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bonvilles Court, Saundersfoot, Pembrokeshire, SA69 9BG.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	3% straight line
Lava pizzeria	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Tax on loss

Major components of tax income

	2026	2025
	£	£

Current tax:

UK current tax income	–	( 2,693)
	----	-------
Tax on loss	–	( 2,693)
	----	-------

5. Tangible assets

	Freehold property	Lava pizzeria	Motor vehicles	Total
	£	£	£	£
Cost
At 27 April 2025 and 26 April 2026	100,000	256,985	4,080	361,065
	---------	---------	-------	---------
Depreciation
At 27 April 2025	96,153	194,924	2,789	293,866
Charge for the year	3,000	15,515	323	18,838
	---------	---------	-------	---------
At 26 April 2026	99,153	210,439	3,112	312,704
	---------	---------	-------	---------
Carrying amount
At 26 April 2026	847	46,546	968	48,361
	---------	---------	-------	---------
At 26 April 2025	3,847	62,061	1,291	67,199
	---------	---------	-------	---------

6. Debtors

	2026	2025
	£	£
Other debtors	3,092	492
	-------	----

Other debtors include an amount of £nil (2025 - £nil) due after more than one year.

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts (secured)	1,768	10,387
Trade creditors	–	413
Corporation tax	–	5,525
Other creditors	76,584	54,481
	--------	--------
	78,352	70,806
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts (secured)	–	1,768
	----	-------

9. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	568,743	568,743	568,743	568,743
	---------	---------	---------	---------

10. Related party transactions

During the current and previous period the company was under the control of Frank Booth & Sons (Brixham) Limited, a company controlled by Mr P J Booth. No transactions with related parties were undertaken such as are required to be disclosed under FRS102.