Kevin Boots Ltd - Accounts to registrar (filleted) - small 23.1.2

REGISTERED NUMBER: 09439661 (England and Wales)

Financial Statements for the Period 1 April 2022 to 30 September 2023

for

Kevin Boots Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

K Boots

REGISTERED OFFICE:

8/9 Earls Way

Halesowen

West Midlands

B63 3HR

REGISTERED NUMBER:

09439661 (England and Wales)

ACCOUNTANTS:

Blythe Phillips

8/9 Earls Way

Halesowen

West Midlands

B63 3HR

FIXED ASSETS

Tangible assets

4

9,920

12,305

CURRENT ASSETS

Debtors

5

2,486

2,389

Cash at bank

38,104

51,115

40,590

53,504

CREDITORS

Amounts falling due within one year

6

7,581

6,060

NET CURRENT ASSETS

33,009

47,444

TOTAL ASSETS LESS CURRENT LIABILITIES

42,929

59,749

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

42,928

59,748

SHAREHOLDERS' FUNDS

42,929

59,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2023 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 21 December 2023 and were signed by:

K Boots - Director

1.	STATUTORY INFORMATION

Kevin Boots 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.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2022

33,700

Additions

920

At 30 September 2023

34,620

DEPRECIATION

At 1 April 2022

21,395

Charge for period

3,305

At 30 September 2023

24,700

NET BOOK VALUE

At 30 September 2023

9,920

At 31 March 2022

12,305

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.23

31.3.22

£

£

Trade debtors

-

2,349

Other debtors

2,486

40

2,486

2,389

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.23

31.3.22

£

£

Taxation and social security

-

1,672

Other creditors

7,581

4,388

7,581

6,060