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REGISTERED NUMBER: 11309234 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

B & O Investments Limited

B & O Investments Limited (Registered number: 11309234)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B & O Investments Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: R Otero Viz
Ms C K Breslin





REGISTERED OFFICE: 4 HRFC Business Centre
Leicester Road
Hinckley
Leicestershire
LE10 3DR





REGISTERED NUMBER: 11309234 (England and Wales)





ACCOUNTANTS: Gopsall Services Limited
4 HRFC Business Centre
Leicester Road
Hinckley
Leicestershire
LE10 3DR

B & O Investments Limited (Registered number: 11309234)

Balance Sheet
30 April 2023

30.4.23 30.4.22
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,686 2,248
Investments 5 11,403 11,403
13,089 13,651

CURRENT ASSETS
Debtors 6 388 120
Cash at bank 15,347 25,966
15,735 26,086
CREDITORS
Amounts falling due within one year 7 437 1,650
NET CURRENT ASSETS 15,298 24,436
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,387

38,087

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 28,287 37,987
28,387 38,087

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

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

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 November 2023 and were signed on its behalf by:





R Otero Viz - Director


B & O Investments Limited (Registered number: 11309234)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

B & O Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

B & O Investments Limited (Registered number: 11309234)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022
and 30 April 2023 2,998
DEPRECIATION
At 1 May 2022 750
Charge for year 562
At 30 April 2023 1,312
NET BOOK VALUE
At 30 April 2023 1,686
At 30 April 2022 2,248

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2022
and 30 April 2023 11,403
NET BOOK VALUE
At 30 April 2023 11,403
At 30 April 2022 11,403

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
as restated
£    £   
Other debtors 388 120

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
as restated
£    £   
Taxation and social security (62 ) (62 )
Other creditors 499 1,712
437 1,650