Registered Number 13656794

SHOP BOOSTER LTD

Micro-entity Accounts

31 October 2025

SHOP BOOSTER LTD Registered Number 13656794

Micro-entity Balance Sheet as at 31 October 2025

Notes 2025 2024
£ £
Called up share capital not paid
1,000
1,000
Fixed Assets
-
-
Current Assets
15
37
Creditors: amounts falling due within one year
(1,071)
0
Net current assets (liabilities)
(1,056)
37
Total assets less current liabilities
(56)
1,037
Creditors: amounts falling due after more than one year
(2,000)
(2,000)
Total net assets (liabilities)
(2,056)
(963)
Capital and reserves
(2,056)
(963)
  • For the year ending 31 October 2025 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 31 July 2026

And signed on their behalf by:
El Hadji Waly Ndour, Director

SHOP BOOSTER LTD Registered Number 13656794

Notes to the Micro-entity Accounts for the period ended 31 October 2025

1Employees
2025 2024
Average number of employees during the period 0 0

2Accounting Policies

Other accounting policies
Note 1 - Amounts owed to the director, El Hadji Waly Ndour, of £1,071, being funds advanced by the director during the year to meet the company's operating costs. The loan is unsecured, interest-free, and repayable on demand.

Note 2 – Creditors due within one year: £1,071 owed to the director, El Hadji Waly Ndour, being funds advanced during the year to meet operating costs. Unsecured, interest-free, repayable on demand.

Note 3 – Basis of preparation: Prepared under FRS 105. Website/app development costs of £667 recognised as an expense per FRS 105 Section 13 (no capitalisation of internally generated intangibles). Comparative 2024 figures restated: current assets previously shown at £3,528 (director's estimate of website/app value) do not meet FRS 105 recognition criteria and have been removed; restated 2024 current assets of £37 represent actual cash held, per FRS 105 paras 8.14–8.17.