Matt Booker Building Contractors Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08563561

Matt Booker Building Contractors Ltd

Filleted Unaudited Financial Statements

25 June 2025

Matt Booker Building Contractors Ltd

Statement of Financial Position

25 June 2025

	25 Jun 25		26 Jun 24
Note	£	£	£

Fixed assets

Tangible assets	5		20,410	23,343

Current assets

Stocks		11,400	9,420
Debtors	6	373,976	456,907
Cash at bank and in hand		–	2,097
		---------	---------
		385,376	468,424

Creditors: amounts falling due within one year	7	383,249		376,767
		---------		---------
Net current assets			2,127	91,657
			--------	---------
Total assets less current liabilities			22,537	115,000

Creditors: amounts falling due after more than one year	8	22,401	40,639
		--------	---------
Net assets		136	74,361
		--------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	36	74,261
	----	--------
Shareholders funds	136	74,361
	----	--------

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 period ending 25 June 2025 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 period 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 .

Matt Booker Building Contractors Ltd

Statement of Financial Position (continued)

25 June 2025

These financial statements were approved by the board of directors and authorised for issue on 7 September 2026 , and are signed on behalf of the board by:

M Booker Esq
Director

Company registration number: 08563561

Matt Booker Building Contractors Ltd

Notes to the Financial Statements

Period from 27 June 2024 to 25 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is TML House, 1a The Anchorage, Gosport, Hampshire, PO12 1LY.

2. Statement of compliance

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

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.

Judgements and key sources of estimation uncertainty

No significant judgements have been made by the director in preparing these 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.

Income tax

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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	15% 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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 5 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 27 June 2024	21,150	58,459	6,107	85,716
Additions	416	–	1,628	2,044
	--------	--------	-------	--------
At 25 June 2025	21,566	58,459	7,735	87,760
	--------	--------	-------	--------
Depreciation
At 27 June 2024	12,347	46,773	3,253	62,373
Charge for the period	1,383	2,922	672	4,977
	--------	--------	-------	--------
At 25 June 2025	13,730	49,695	3,925	67,350
	--------	--------	-------	--------
Carrying amount
At 25 June 2025	7,836	8,764	3,810	20,410
	--------	--------	-------	--------
At 26 June 2024	8,803	11,686	2,854	23,343
	--------	--------	-------	--------

6. Debtors

	25 Jun 25	26 Jun 24
	£	£
Trade debtors	84,770	209,846
Other debtors	289,206	247,061
	---------	---------
	373,976	456,907
	---------	---------

7. Creditors: amounts falling due within one year

	25 Jun 25	26 Jun 24
	£	£
Bank loans and overdrafts	27,008	73,473
Trade creditors	12,974	12,569
Corporation tax	138,678	107,380
Social security and other taxes	188,061	142,924
Other creditors	16,528	40,421
	---------	---------
	383,249	376,767
	---------	---------

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

	25 Jun 25	26 Jun 24
	£	£
Bank loans and overdrafts	21,776	37,777
Other creditors	625	2,862
	--------	--------
	22,401	40,639
	--------	--------

9. Director's advances, credits and guarantees

During the period the director entered into the following advances and credits with the company:

	25 Jun 25
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
M Booker Esq	118,227	33,235	151,462
	---------	--------	---------

	26 Jun 24
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
M Booker Esq	97,201	21,026	118,227
	--------	--------	---------