Registered number
09227763
Al Boardman Limited
Filleted Accounts
31 March 2023
Al Boardman Limited
Registered number: 09227763
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 4,997 5,166
Current assets
Debtors 4 19,948 12,559
Investments held as current assets 5 14,627 9,748
Cash at bank and in hand 131,974 135,662
166,549 157,969
Creditors: amounts falling due within one year 6 (19,381) (25,228)
Net current assets 147,168 132,741
Net assets 152,165 137,907
Capital and reserves
Called up share capital 100 100
Profit and loss account 152,065 137,807
Shareholders' funds 152,165 137,907
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A Boardman
Director
Approved by the board on 25 October 2023
Al Boardman Limited
Notes to the Accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% Reducing Balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2022 15,321
Additions 2,664
Disposals (5,502)
At 31 March 2023 12,483
Depreciation
At 1 April 2022 10,155
Charge for the year 1,666
On disposals (4,335)
At 31 March 2023 7,486
Net book value
At 31 March 2023 4,997
At 31 March 2022 5,166
4 Debtors 2023 2022
£ £
Trade debtors 19,812 12,559
Other debtors 136 -
19,948 12,559
5 Investments held as current assets 2023 2022
£ £
Fair value
Unlisted investments 14,627 9,748
Increase/(decrease) in fair value included in the profit and loss account for the financial year
Unlisted investments (363) (314)
6 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 1,216 -
Taxation and social security costs 12,561 13,193
Other creditors 5,604 12,035
19,381 25,228
7 Related party transactions
At the balance sheet date £2,386 (2022: £2,074) was owing to Mrs H Boardman.

At the balance sheet date £1,901 (2022: £8,333) was owing to Mr A Boardman, the director of the company.
8 Controlling party
The ultimate controlling party in Mr A Boardman
9 Other information
Al Boardman Limited is a private company limited by shares and incorporated in England. Its registered office is:
104 Kingsway
Chandler's Ford
Hampshire
SO53 1FB
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