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REGISTERED NUMBER: 08837434 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 December 2022

for

Boarstatant Limited

Boarstatant Limited (Registered number: 08837434)






Contents of the Financial Statements
for the year ended 31 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Boarstatant Limited

Company Information
for the year ended 31 December 2022







DIRECTORS: P M Cook
Mrs J Cook
A M Cook





REGISTERED OFFICE: Old Gun Court
North Street
Dorking
Surrey
RH4 1DE





REGISTERED NUMBER: 08837434 (England and Wales)





ACCOUNTANTS: Mapperson Price, Chartered Accountants
Old Gun Court
North Street
Dorking
Surrey
RH4 1DE

Boarstatant Limited (Registered number: 08837434)

Balance Sheet
31 December 2022

31.12.22 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 177,239 119,706

CURRENT ASSETS
Debtors 5 84,268 104,167
Cash at bank 35,672 30,084
119,940 134,251
CREDITORS
Amounts falling due within one year 6 138,880 104,354
NET CURRENT (LIABILITIES)/ASSETS (18,940 ) 29,897
TOTAL ASSETS LESS CURRENT
LIABILITIES

158,299

149,603

CREDITORS
Amounts falling due after more than one
year

7

157,798

146,443
NET ASSETS 501 3,160

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 499 3,158
SHAREHOLDERS' FUNDS 501 3,160

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Boarstatant Limited (Registered number: 08837434)

Balance Sheet - continued
31 December 2022


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by:





A M Cook - Director


Boarstatant Limited (Registered number: 08837434)

Notes to the Financial Statements
for the year ended 31 December 2022

1. STATUTORY INFORMATION

Boarstatant 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.

The accounts have been prepared on a going concern basis on the understanding that the company continues to be supported by its directors.

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.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 3 (2021 - 4 ) .

Boarstatant Limited (Registered number: 08837434)

Notes to the Financial Statements - continued
for the year ended 31 December 2022

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2022 154,219
Additions 133,310
Disposals (30,451 )
At 31 December 2022 257,078
DEPRECIATION
At 1 January 2022 34,513
Charge for year 51,416
Eliminated on disposal (6,090 )
At 31 December 2022 79,839
NET BOOK VALUE
At 31 December 2022 177,239
At 31 December 2021 119,706

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade debtors 24,098 89,758
Other debtors 60,170 14,409
84,268 104,167

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts (see note 8) 40,408 27,008
Trade creditors 13,074 4,520
Taxation and social security 39,199 45,138
Other creditors 36,199 17,688
138,880 104,354

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.22 31.12.21
£    £   
Hire purchase contracts (see note 8) 95,298 61,739
Other creditors 62,500 84,704
157,798 146,443

Boarstatant Limited (Registered number: 08837434)

Notes to the Financial Statements - continued
for the year ended 31 December 2022

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.12.22 31.12.21
£    £   
Gross obligations repayable:
Within one year 44,975 30,094
Between one and five years 117,174 69,881
162,149 99,975

Finance charges repayable:
Within one year 4,567 3,086
Between one and five years 21,876 8,142
26,443 11,228

Net obligations repayable:
Within one year 40,408 27,008
Between one and five years 95,298 61,739
135,706 88,747

Non-cancellable operating leases
31.12.22 31.12.21
£    £   
Within one year 36,930 36,930
Between one and five years 61,947 98,878
In more than five years 2,780 2,780
101,657 138,588

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.22 31.12.21
value: £    £   
2 Ordinary £1 2 2

Boarstatant Limited (Registered number: 08837434)

Notes to the Financial Statements - continued
for the year ended 31 December 2022

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2022 and 31 December 2021:

31.12.22 31.12.21
£    £   
A M Cook
Balance outstanding at start of year - 14,861
Amounts advanced 29,284 -
Amounts repaid - (14,861 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,284 -