REGISTERED NUMBER: 00991774 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2026

for

P. A. Booth & Co., Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W H Booth

SECRETARY:

Mrs R S Booth

REGISTERED OFFICE:

Northgate House

Northgate

Sleaford

Lincolnshire

NG34 7BZ

REGISTERED NUMBER:

00991774 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Northgate House

Northgate

Sleaford

Lincolnshire

NG34 7BZ

FIXED ASSETS

Tangible assets

4

690,714

684,027

CURRENT ASSETS

Stocks

35,229

35,013

Debtors

5

4,277

5,940

Cash at bank

407,584

440,168

447,090

481,121

CREDITORS

Amounts falling due within one year

6

128,109

159,838

NET CURRENT ASSETS

318,981

321,283

TOTAL ASSETS LESS CURRENT LIABILITIES

1,009,695

1,005,310

PROVISIONS FOR LIABILITIES

22,721

21,679

NET ASSETS

986,974

983,631

CAPITAL AND RESERVES

Called up share capital

7

650

650

Retained earnings

986,324

982,981

SHAREHOLDERS' FUNDS

986,974

983,631

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 October 2026 and were signed by:

W H Booth - Director

1.	STATUTORY INFORMATION

P. A. Booth & Co., Ltd 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.

Tangible fixed assets

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

Land and Buildings

-

not provided

Short leasehold

-

not provided

Improvements to property

-

not provided

Plant and machinery

-

25% on reducing balance and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Valuation

Valuation is valued at the lower of cost and net realisable value. Cost is determined using standard costing calculations prepared by the Central Association of Agricultural Valuers adjusted as necessary by the local valuer to reflect the specific circumstances of the company. Net realisable value is based on estimated selling price, less any further costs of realisation.

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.

Fixed asset investments

Fixed asset investments are stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Land and

Short

to

Buildings

leasehold

property

£

£

£

COST

At 1 July 2025

680,461

65,624

109,943

Additions

-

-

-

At 30 June 2026

680,461

65,624

109,943

DEPRECIATION

At 1 July 2025

121,333

61,582

-

Charge for year

-

-

-

At 30 June 2026

121,333

61,582

-

NET BOOK VALUE

At 30 June 2026

559,128

4,042

109,943

At 30 June 2025

559,128

4,042

109,943

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2025

470,899

68,985

3,803

1,399,715

Additions

9,200

-

655

9,855

At 30 June 2026

480,099

68,985

4,458

1,409,570

DEPRECIATION

At 1 July 2025

461,729

67,241

3,803

715,688

Charge for year

2,625

436

107

3,168

At 30 June 2026

464,354

67,677

3,910

718,856

NET BOOK VALUE

At 30 June 2026

15,745

1,308

548

690,714

At 30 June 2025

9,170

1,744

-

684,027

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

4,277

5,940

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

15,405

17,039

Taxation and social security

-

7,463

Other creditors

112,704

135,336

128,109

159,838

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

650

Ordinary

£1

650

650