Boothroyd Property Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02170264 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BOOTHROYD PROPERTY SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Ansell

S N Boothroyd

REGISTERED OFFICE:

19 The Square

Kenilworth

Warwickshire

CV8 1EF

REGISTERED NUMBER:

02170264 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

Chartered Accountants

1110 Elliott Court

Herald Avenue

Coventry Business Park

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

615

195,821

Investment property

6

-

840,000

615

1,035,821

CURRENT ASSETS

Debtors

7

3,406,795

87,747

Cash at bank and in hand

217,153

2,288,410

3,623,948

2,376,157

CREDITORS

Amounts falling due within one year

8

205,855

255,348

NET CURRENT ASSETS

3,418,093

2,120,809

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,418,708

3,156,630

PROVISIONS FOR LIABILITIES

154

12,619

NET ASSETS

3,418,554

3,144,011

CAPITAL AND RESERVES

Called up share capital

2

Revaluation reserve

10

-

174,084

Retained earnings

3,418,552

2,969,925

SHAREHOLDERS' FUNDS

3,418,554

3,144,011

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

J Ansell - Director

S N Boothroyd - Director

1.	STATUTORY INFORMATION

Boothroyd Property Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1995, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

No depreciation is charged on freehold property as, in the opinion of the directors, the realisable value of the property is in excess of the net book value.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

10,999

AMORTISATION

At 1 April 2025

and 31 March 2026

10,999

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

COST

At 1 April 2025

195,000

30,137

225,137

Disposals

(195,000

)

-

(195,000

)

At 31 March 2026

-

30,137

DEPRECIATION

At 1 April 2025

-

29,316

Charge for year

-

206

At 31 March 2026

-

29,522

NET BOOK VALUE

At 31 March 2026

-

615

At 31 March 2025

195,000

821

195,821

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

840,000

Disposals

(840,000

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

840,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

52,474

85,399

Amounts owed by group undertakings

3,347,966

-

Other debtors

6,355

2,348

3,406,795

87,747

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

11,498

17,413

Taxation and social security

155,420

174,199

Other creditors

38,937

63,736

205,855

255,348

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

Within one year

17,916

-

Between one and five years

71,213

-

In more than five years

80,208

-

169,337

-

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

174,084

Profit/(loss) on revaluation reserve

(174,084

)

At 31 March 2026

-

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

J P Boothroyd

Balance outstanding at start of year

-

Amounts advanced

650,206

-

Amounts repaid

(650,206

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Mrs R A Boothroyd

Balance outstanding at start of year

-

Amounts advanced

650,206

-

Amounts repaid

(650,206

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-