IRIS Accounts Production v22.2.0.402 06537430 Board of Directors 1.1.21 31.12.21 31.12.21 false true false false false true false Ordinary A Shares 1.00000 Ordinary B Shares 1.00000 Ordinary C Shares 1.00000 1.00000 1860 20030 1423 18170 437 1860 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure065374302020-12-31065374302021-12-31065374302021-01-012021-12-31065374302019-12-31065374302020-01-012020-12-31065374302020-12-3106537430ns16:EnglandWales2021-01-012021-12-3106537430ns15:PoundSterling2021-01-012021-12-3106537430ns11:Director12021-01-012021-12-3106537430ns11:PrivateLimitedCompanyLtd2021-01-012021-12-3106537430ns11:SmallEntities2021-01-012021-12-3106537430ns11:AuditExempt-NoAccountantsReport2021-01-012021-12-3106537430ns11:SmallCompaniesRegimeForDirectorsReport2021-01-012021-12-3106537430ns11:SmallCompaniesRegimeForAccounts2021-01-012021-12-3106537430ns11:FullAccounts2021-01-012021-12-310653743012021-01-012021-12-3106537430ns11:OrdinaryShareClass12021-01-012021-12-3106537430ns11:OrdinaryShareClass22021-01-012021-12-3106537430ns11:OrdinaryShareClass32021-01-012021-12-31065374303ns11:OrdinaryShareClass32021-01-012021-12-310653743042ns11:Director22020-12-310653743042ns11:Director22019-12-310653743042ns11:Director22021-01-012021-12-310653743042ns11:Director22020-01-012020-12-310653743042ns11:Director22021-12-310653743042ns11:Director22020-12-3106537430ns11:Director22021-01-012021-12-3106537430ns11:Director32021-01-012021-12-3106537430ns11:CompanySecretary12021-01-012021-12-3106537430ns11:RegisteredOffice2021-01-012021-12-3106537430ns6:CurrentFinancialInstruments2021-12-3106537430ns6:CurrentFinancialInstruments2020-12-3106537430ns6:Non-currentFinancialInstruments2021-12-3106537430ns6:Non-currentFinancialInstruments2020-12-3106537430ns6:ShareCapital2021-12-3106537430ns6:ShareCapital2020-12-3106537430ns6:RetainedEarningsAccumulatedLosses2021-12-3106537430ns6:RetainedEarningsAccumulatedLosses2020-12-3106537430ns6:NetGoodwill2021-01-012021-12-3106537430ns6:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3106537430ns6:LandBuildings2021-01-012021-12-3106537430ns6:PlantMachinery2021-01-012021-12-3106537430ns6:NetGoodwill2020-12-3106537430ns6:NetGoodwill2021-12-3106537430ns6:NetGoodwill2020-12-3106537430ns6:LongLeaseholdAssetsns6:LandBuildings2020-12-3106537430ns6:LeaseholdImprovements2020-12-3106537430ns6:PlantMachinery2020-12-3106537430ns6:LongLeaseholdAssetsns6:LandBuildings2021-01-012021-12-3106537430ns6:LeaseholdImprovements2021-01-012021-12-3106537430ns6:LongLeaseholdAssetsns6:LandBuildings2021-12-3106537430ns6:LeaseholdImprovements2021-12-3106537430ns6:PlantMachinery2021-12-3106537430ns6:LongLeaseholdAssetsns6:LandBuildings2020-12-3106537430ns6:LeaseholdImprovements2020-12-3106537430ns6:PlantMachinery2020-12-3106537430ns6:MotorVehicles2020-12-3106537430ns6:ComputerEquipment2020-12-3106537430ns6:MotorVehicles2021-01-012021-12-3106537430ns6:ComputerEquipment2021-01-012021-12-3106537430ns6:MotorVehicles2021-12-3106537430ns6:ComputerEquipment2021-12-3106537430ns6:MotorVehicles2020-12-3106537430ns6:ComputerEquipment2020-12-3106537430ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2020-12-3106537430ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2021-01-012021-12-3106537430ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2021-12-3106537430ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2020-12-3106537430ns6:WithinOneYearns6:CurrentFinancialInstruments2021-12-3106537430ns6:WithinOneYearns6:CurrentFinancialInstruments2020-12-3106537430ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2021-12-3106537430ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2020-12-3106537430ns11:OrdinaryShareClass12021-12-3106537430ns11:OrdinaryShareClass22021-12-3106537430ns11:OrdinaryShareClass32021-12-3106537430ns6:RetainedEarningsAccumulatedLosses2020-12-3106537430ns6:RetainedEarningsAccumulatedLosses2021-01-012021-12-3106537430ns11:Director112020-12-3106537430ns11:Director112019-12-3106537430ns11:Director112021-01-012021-12-3106537430ns11:Director112020-01-012020-12-3106537430ns11:Director112021-12-3106537430ns11:Director112020-12-31
REGISTERED NUMBER: 06537430 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2021

for

BOS Leisure (Bristol) Limited

BOS Leisure (Bristol) Limited (Registered number: 06537430)






Contents of the Financial Statements
for the Year Ended 31 December 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BOS Leisure (Bristol) Limited

Company Information
for the Year Ended 31 December 2021







DIRECTORS: M H M Ursell
Mrs A M Ursell
A Neill





SECRETARY:





REGISTERED OFFICE: Redland House
157 Redland Road
Redland
Bristol
BS6 6YE





REGISTERED NUMBER: 06537430 (England and Wales)





ACCOUNTANTS: Wormald & Partners
Chartered Accountants (ICAEW)
Redland House
157 Redland Road
Redland
Bristol
BS6 6YE

BOS Leisure (Bristol) Limited (Registered number: 06537430)

Balance Sheet
31 December 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 154,694 63,256
154,694 63,256

CURRENT ASSETS
Stocks 297,560 297,813
Debtors 6 176,788 150,204
Cash at bank 692,773 796,029
1,167,121 1,244,046
CREDITORS
Amounts falling due within one year 7 475,888 516,410
NET CURRENT ASSETS 691,233 727,636
TOTAL ASSETS LESS CURRENT
LIABILITIES

845,927

790,892

CREDITORS
Amounts falling due after more than one
year

8

(62,266

)

(54,914

)

PROVISIONS FOR LIABILITIES (5,245 ) (5,245 )
NET ASSETS 778,416 730,733

CAPITAL AND RESERVES
Called up share capital 9 101 100
Retained earnings 10 778,315 730,633
SHAREHOLDERS' FUNDS 778,416 730,733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 July 2022 and were signed on its behalf by:



M H M Ursell - Director


BOS Leisure (Bristol) Limited (Registered number: 06537430)

Notes to the Financial Statements
for the Year Ended 31 December 2021

1. STATUTORY INFORMATION

BOS Leisure (Bristol) Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 20% on straight line basis
Plant and machinery etc - 33.33% on straight line basis, 25% on straight line basis, 20% on straight line basis and 10% on straight line

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

BOS Leisure (Bristol) Limited (Registered number: 06537430)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2020 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2021
and 31 December 2021 43,000
AMORTISATION
At 1 January 2021
and 31 December 2021 43,000
NET BOOK VALUE
At 31 December 2021 -
At 31 December 2020 -

5. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 January 2021 65,104 72,095 87,184
Additions - - 52,695
Disposals - - -
At 31 December 2021 65,104 72,095 139,879
DEPRECIATION
At 1 January 2021 65,104 72,095 84,509
Charge for year - - 13,843
Eliminated on disposal - - -
At 31 December 2021 65,104 72,095 98,352
NET BOOK VALUE
At 31 December 2021 - - 41,527
At 31 December 2020 - - 2,675

BOS Leisure (Bristol) Limited (Registered number: 06537430)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2021 157,131 33,374 414,888
Additions 109,850 5,310 167,855
Disposals (13,094 ) - (13,094 )
At 31 December 2021 253,887 38,684 569,649
DEPRECIATION
At 1 January 2021 102,174 27,750 351,632
Charge for year 49,109 3,645 66,597
Eliminated on disposal (3,274 ) - (3,274 )
At 31 December 2021 148,009 31,395 414,955
NET BOOK VALUE
At 31 December 2021 105,878 7,289 154,694
At 31 December 2020 54,957 5,624 63,256

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2021 46,206
Additions 21,601
At 31 December 2021 67,807
DEPRECIATION
At 1 January 2021 30,103
Charge for year 16,952
At 31 December 2021 47,055
NET BOOK VALUE
At 31 December 2021 20,752
At 31 December 2020 16,103

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 106,150 78,465
Other debtors 24,650 37,000
Prepayments & Accrued Income 45,988 34,739
176,788 150,204

BOS Leisure (Bristol) Limited (Registered number: 06537430)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Hire purchase contracts 7,422 7,028
Trade creditors 265,474 325,494
Tax 21,469 36,343
Social security and other taxes 3,455 53,486
Other creditors 172,621 87,975
Directors' current accounts 437 1,861
Accrued expenses 5,010 4,223
475,888 516,410

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2021 2020
£    £   
Barclays loan 43,470 50,000
Hire purchase contracts 18,796 4,914
62,266 54,914

9. CALLED UP SHARE CAPITAL




Allotted, issued and fully paid:
Number: Class: Nominal 2021 2020
value: £    £   
50 Ordinary A Shares 1.00 50 100
50 Ordinary B Shares £1.00 50 -
1 Ordinary C Shares £1.00 1 -
101 100

1 Ordinary C Shares share of £1.00 was allotted and fully paid for cash at par during the year.

10. RESERVES
Retained
earnings
£   

At 1 January 2021 730,633
Profit for the year 185,682
Dividends (138,000 )
At 31 December 2021 778,315

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2021 and 31 December 2020:

2021 2020
£    £   
M H M Ursell and Mrs A M Ursell
Balance outstanding at start of year (1,860 ) (20,030 )
Amounts advanced 1,423 18,170
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (437 ) (1,860 )

BOS Leisure (Bristol) Limited (Registered number: 06537430)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M and Mrs A Ursell.