IRIS Accounts Production v23.2.0.158 13217260 Board of Directors 1.1.22 31.12.22 31.12.22 2.10.23 0 0 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure 13217260 2021-12-31 13217260 2022-12-31 13217260 2022-01-01 2022-12-31 13217260 2021-02-21 13217260 2021-02-22 2021-12-31 13217260 2021-12-31 13217260 ns16:EnglandWales 2022-01-01 2022-12-31 13217260 ns15:USDollar 2022-01-01 2022-12-31 13217260 ns11:Director1 2022-01-01 2022-12-31 13217260 ns11:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 13217260 ns11:SmallEntities 2022-01-01 2022-12-31 13217260 ns11:Audited 2022-01-01 2022-12-31 13217260 ns11:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 13217260 ns11:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 13217260 ns11:FullAccounts 2022-01-01 2022-12-31 13217260 ns11:OrdinaryShareClass1 2022-01-01 2022-12-31 13217260 ns11:Director2 2022-01-01 2022-12-31 13217260 ns11:Director3 2022-01-01 2022-12-31 13217260 ns11:CompanySecretary1 2022-01-01 2022-12-31 13217260 ns11:RegisteredOffice 2022-01-01 2022-12-31 13217260 ns6:CurrentFinancialInstruments 2022-12-31 13217260 ns6:CurrentFinancialInstruments 2021-12-31 13217260 ns6:ShareCapital 2022-12-31 13217260 ns6:ShareCapital 2021-12-31 13217260 ns6:FurtherSpecificReserve2ComponentTotalEquity 2022-12-31 13217260 ns6:FurtherSpecificReserve2ComponentTotalEquity 2021-12-31 13217260 ns6:RetainedEarningsAccumulatedLosses 2022-12-31 13217260 ns6:RetainedEarningsAccumulatedLosses 2021-12-31 13217260 ns6:CostValuation 2021-12-31 13217260 ns6:AdditionsToInvestments 2022-12-31 13217260 ns6:DisposalsRepaymentsInvestments 2022-12-31 13217260 ns6:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13217260 ns6:CostValuation 2022-12-31 13217260 ns6:WithinOneYear ns6:CurrentFinancialInstruments 2022-12-31 13217260 ns6:WithinOneYear ns6:CurrentFinancialInstruments 2021-12-31 13217260 ns6:CurrentFinancialInstruments 2022-01-01 2022-12-31 13217260 ns11:OrdinaryShareClass1 2022-12-31 13217260 ns6:RetainedEarningsAccumulatedLosses 2021-12-31 13217260 ns6:FurtherSpecificReserve2ComponentTotalEquity 2021-12-31 13217260 ns6:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31

REGISTERED NUMBER: 13217260 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

BO UK MPV, LTD.

| BO UK MPV, LTD. (REGISTERED NUMBER: 13217260) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BO UK MPV, LTD. |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2022

| Directors: | Ms P L Gibson

| Mr A F Murff

| Mr C R Neblett

| Secretary: | Vistra Cosec Limited

| Registered office: | First Floor

| 10 Templeback

| Bristol

| BS1 6FL

| Registered number: | 13217260 (England and Wales)

| Auditors: | Fuller & Roper Limited

| Chartered Accountants and Statutory Auditors

| 12 Old Mills Industrial Estate

| Paulton

| BS39 7SU

| BO UK MPV, LTD. (REGISTERED NUMBER: 13217260) |

BALANCE SHEET

31 DECEMBER 2022

| 2022 |  | 2021

| Notes | $ | $ |

FIXED ASSETS

Investments | 4 | 79,205 |  | 67,920 |  |

CURRENT ASSETS

Debtors | 5 | 225 |  | 1 |  |

Cash at bank | 94,486 |  | 32,080 |  |

94,711 |  | 32,081 |  |

CREDITORS

Amounts falling due within one year | 6 | (18,581 | ) | (8,730 | ) |

NET CURRENT ASSETS | 76,130 |  | 23,351 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 155,335 |  | 91,271 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Capital contribution reserve | 8 | 250,000 |  | 100,000 |  |

Retained earnings | 8 | (94,666 | ) | (8,730 | ) |

SHAREHOLDERS' FUNDS | 155,335 |  | 91,271 |  |

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 2 October 2023 and were signed on its behalf by:

Ms P L Gibson - Director

| BO UK MPV, LTD. (REGISTERED NUMBER: 13217260) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. | STATUTORY INFORMATION

| BO UK MPV, 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.

| The Company’s functional and presentational currency is US Dollars (USD) and the financial statements have been rounded to the nearest dollar ($).

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.

| Investments in subsidiaries

| Investments are measured at cost less impairment.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

| Basic financial liabilities

| Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2021 - NIL).

4. | FIXED ASSET INVESTMENTS

| Other

| Investments

$ |

| Cost

| At 1 January 2022 | 67,920 |  |

| Additions | 180,016 |  |

| Repayment of capital | (92,538 | ) |

| Impairments | (76,193 | ) |

| At 31 December 2022 | 79,205 |  |

| Net book value

| At 31 December 2022 | 79,205 |  |

| At 31 December 2021 | 67,920 |  |

| BO UK MPV, LTD. (REGISTERED NUMBER: 13217260) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2022

4. | FIXED ASSET INVESTMENTS - continued

| Fixed asset investments represents an investment in Banner Oak BOV UK, LP.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2022 | 2021 |

$ | $ |

| Other debtors | 1 |  | 1 |  |

| Prepayments | 224 |  | - |  |

225 |  | 1 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2022 | 2021 |

$ | $ |

| Amounts owed to group undertakings | 10,665 |  | 1,421 |  |

| Accrued expenses | 7,916 |  | 7,309 |  |

18,581 |  | 8,730 |  |

| The amounts owed to group undertakings are unsecured, interest free and repayable on demand.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2022 | 2021 |

| value: | $ | $ |

| 1 | Ordinary | 1 | 1 |  | 1 |  |

8. | RESERVES

| Capital |

| Retained |  | contribution |

| earnings |  | reserve |  | Totals

$ | $ | $ |

| At 1 January 2022 | (8,730 | ) | 100,000 |  | 91,270 |  |

| Deficit for the year | (85,936 | ) | (85,936 | ) |

| Capital contribution | - |  | 150,000 |  | 150,000 |  |

| At 31 December 2022 | (94,666 | ) | 250,000 |  | 155,334 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Simon Roper (Auditor)

| for and on behalf of Fuller & Roper Limited

10. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of BOCP LP-B, LLC a limited liability company registered in the state of Texas, USA. The directors of the company are considered to be the ultimate controlling party.