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REGISTERED NUMBER: 00883749 (England and Wales)












BEESONS OF BOSTON LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023






BEESONS OF BOSTON LIMITED (REGISTERED NUMBER: 00883749)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BEESONS OF BOSTON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: T Frost
Mrs S A Frost





REGISTERED OFFICE: The Old Vicarage
Church Close
Boston
Lincolnshire
PE21 6NA





REGISTERED NUMBER: 00883749 (England and Wales)





ACCOUNTANTS: Dexter & Sharpe
Chartered Certified Accountants
The Old Vicarage
Church Close
Boston
Lincolnshire
PE21 6NA

BEESONS OF BOSTON LIMITED (REGISTERED NUMBER: 00883749)

ABRIDGED BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 251,455 250,704

CURRENT ASSETS
Stocks 44,021 27,505
Debtors 8,805 30,932
Cash at bank and in hand 195,742 140,454
248,568 198,891
CREDITORS
Amounts falling due within one year 130,252 125,956
NET CURRENT ASSETS 118,316 72,935
TOTAL ASSETS LESS CURRENT
LIABILITIES

369,771

323,639

CREDITORS
Amounts falling due after more than one
year

(10,400

)

(15,600

)

PROVISIONS FOR LIABILITIES (16,397 ) (15,334 )
NET ASSETS 342,974 292,705

BEESONS OF BOSTON LIMITED (REGISTERED NUMBER: 00883749)

ABRIDGED BALANCE SHEET - continued
30 JUNE 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 214 214
Capital redemption reserve 1,386 1,386
Retained earnings 341,374 291,105
SHAREHOLDERS' FUNDS 342,974 292,705

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 September 2023 and were signed on its behalf by:





Mrs S A Frost - Director


BEESONS OF BOSTON LIMITED (REGISTERED NUMBER: 00883749)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. 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.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

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.

BEESONS OF BOSTON LIMITED (REGISTERED NUMBER: 00883749)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 13 ) .

3. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022 425,615
Additions 27,359
Disposals (93,473 )
At 30 June 2023 359,501
DEPRECIATION
At 1 July 2022 174,911
Charge for year 25,628
Eliminated on disposal (92,493 )
At 30 June 2023 108,046
NET BOOK VALUE
At 30 June 2023 251,455
At 30 June 2022 250,704

4. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 15,600 20,800