COMPANY REGISTRATION NUMBER:
11780398
|
Boothgate Consulting Services Limited |
|
|
Filleted Unaudited Financial Statements |
|
|
Boothgate Consulting Services Limited |
|
Year ended 31 January 2026
|
Statement of financial position |
1 |
|
|
|
Notes to the financial statements |
3 |
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Boothgate Consulting Services Limited |
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|
Statement of Financial Position |
|
31 January 2026
Fixed assets
|
Tangible assets |
5 |
|
458 |
|
686 |
|
|
|
|
|
|
Current assets
|
Debtors |
7 |
6,396 |
|
639 |
|
|
Cash at bank and in hand |
38,389 |
|
41,544 |
|
|
-------- |
|
-------- |
|
|
44,785 |
|
42,183 |
|
|
|
|
|
|
|
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Creditors: amounts falling due within one year |
8 |
5,998 |
|
3,553 |
|
|
-------- |
|
-------- |
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Net current assets |
|
38,787 |
|
38,630 |
|
|
-------- |
|
-------- |
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Total assets less current liabilities |
|
39,245 |
|
39,316 |
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|
-------- |
|
-------- |
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|
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Capital and reserves
|
Called up share capital |
|
100 |
|
100 |
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Profit and loss account |
|
39,145 |
|
39,216 |
|
|
-------- |
|
-------- |
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Shareholders funds |
|
39,245 |
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39,316 |
|
|
-------- |
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-------- |
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|
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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 31 January 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
.
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Boothgate Consulting Services Limited |
|
|
Statement of Financial Position (continued) |
|
31 January 2026
These financial statements were approved by the
board of directors
and authorised for issue on
20 October 2026
, and are signed on behalf of the board by:
Company registration number:
11780398
|
Boothgate Consulting Services Limited |
|
|
Notes to the Financial Statements |
|
Year ended 31 January 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 73 Boothgate Drive, Howden, East Riding of Yorkshire, DN14 7EN, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
(a)
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
(b)
Going concern
The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the director has considered the potential impact of these matters based on the information available at the date of approval and does not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The director has therefore prepared the financial statements on a going concern basis.
(c)
Revenue recognition
Turnover represents amounts chargeable in respect of the sale of goods and services to customers. Revenue is recognised on completion of the work undertaken.
(d)
Current & deferred 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 be paid or recovered 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.
(e)
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.
(f)
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:
|
Equipment |
- |
20% straight line |
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|
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(g)
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.
(h)
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangements, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
(i)
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.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2025:
1
).
5.
Tangible assets
|
Equipment |
|
£ |
|
Cost |
|
|
At 1 February 2025 and 31 January 2026 |
1,142 |
|
------- |
|
Depreciation |
|
|
At 1 February 2025 |
456 |
|
Charge for the year |
228 |
|
------- |
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At 31 January 2026 |
684 |
|
------- |
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Carrying amount |
|
|
At 31 January 2026 |
458 |
|
------- |
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At 31 January 2025 |
686 |
|
------- |
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|
6.
Dividends
|
|
2026 |
2025 |
|
|
£ |
£ |
|
Dividends Paid |
19,000 |
16,500 |
|
|
|
|
7.
Debtors
|
2026 |
2025 |
|
£ |
£ |
|
Trade debtors |
6,396 |
639 |
|
------- |
---- |
|
|
|
8.
Creditors:
amounts falling due within one year
|
2026 |
2025 |
|
£ |
£ |
|
Trade creditors |
358 |
240 |
|
Corporation tax |
4,494 |
2,697 |
|
Other creditors |
1,146 |
616 |
|
------- |
------- |
|
5,998 |
3,553 |
|
------- |
------- |
|
|
|
9.
Related party transactions
The
director
who is also a shareholder had a current account
with the company during the year. At the end of the year, the balance owing by the Company to the director was £ 1,146
(2025: £616).