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REGISTERED NUMBER: 07562834 (England and Wales)










BOSTON ROAD LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2022






BOSTON ROAD LIMITED (REGISTERED NUMBER: 07562834)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BOSTON ROAD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2022







DIRECTORS: Mrs D Kaur
Mr S Singh
Mr N Singh
Mr M Samra





SECRETARY:





REGISTERED OFFICE: Ruthlyn House
90 Lincoln Road
Peterborough
Cambridgeshire
PE1 2SP





REGISTERED NUMBER: 07562834 (England and Wales)





ACCOUNTANTS: Shah & Co (Accountants) Ltd
Chartered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB

BOSTON ROAD LIMITED (REGISTERED NUMBER: 07562834)

BALANCE SHEET
31 OCTOBER 2022

31.10.22 31.10.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,800 17,600
Tangible assets 5 39,830 47,234
48,630 64,834

CURRENT ASSETS
Stocks 173,225 125,000
Debtors 6 38,271 42,990
Cash at bank and in hand 70,748 78,019
282,244 246,009
CREDITORS
Amounts falling due within one year 7 109,623 143,953
NET CURRENT ASSETS 172,621 102,056
TOTAL ASSETS LESS CURRENT
LIABILITIES

221,251

166,890

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 221,051 166,690
221,251 166,890

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2022 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 19 October 2023 and were signed on its behalf by:



Mr N Singh - Director


BOSTON ROAD LIMITED (REGISTERED NUMBER: 07562834)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

1. STATUTORY INFORMATION

Boston Road 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 2019, 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.
Land and buildings - 20% on reducing balance
Plant and machinery etc - 20% on reducing balance

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.

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.

BOSTON ROAD LIMITED (REGISTERED NUMBER: 07562834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2022

2. ACCOUNTING POLICIES - continued

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 14 (2021 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2021
and 31 October 2022 44,000
AMORTISATION
At 1 November 2021 26,400
Charge for year 8,800
At 31 October 2022 35,200
NET BOOK VALUE
At 31 October 2022 8,800
At 31 October 2021 17,600

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2021 188,487 124,645 313,132
Additions - 2,113 2,113
At 31 October 2022 188,487 126,758 315,245
DEPRECIATION
At 1 November 2021 163,878 102,020 265,898
Charge for year 4,922 4,595 9,517
At 31 October 2022 168,800 106,615 275,415
NET BOOK VALUE
At 31 October 2022 19,687 20,143 39,830
At 31 October 2021 24,609 22,625 47,234

BOSTON ROAD LIMITED (REGISTERED NUMBER: 07562834)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2022

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.22 31.10.21
£    £   
Trade debtors - 10,395
Other debtors 38,271 32,595
38,271 42,990

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.22 31.10.21
£    £   
Trade creditors 39,005 97,649
Taxation and social security 65,290 28,142
Other creditors 5,328 18,162
109,623 143,953

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within the other creditors , the amount owed to directors is £1,279.The loans are interest free and with no fixed date of repayment.

9. RELATED PARTY DISCLOSURES

At the balance sheet date £34,034 is due from a company under common control