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Registered number: 07980349
BOADICEA TECHNOLOGIES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2023
Daniel Wolfson & Co Ltd
34a Watling Street
Radlett
Hertfordshire
WD7 7NN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07980349
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 630,000 630,000
630,000 630,000
CURRENT ASSETS
Debtors 6 1,519 2,207
Cash at bank and in hand 21,270 6,286
22,789 8,493
Creditors: Amounts Falling Due Within One Year 7 (35,285 ) (40,431 )
NET CURRENT ASSETS (LIABILITIES) (12,496 ) (31,938 )
TOTAL ASSETS LESS CURRENT LIABILITIES 617,504 598,062
Creditors: Amounts Falling Due After More Than One Year 8 (410,000 ) (401,741 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (33,697 ) (33,697 )
NET ASSETS 173,807 162,624
CAPITAL AND RESERVES
Called up share capital 10 40 40
Revaluation reserve 12 105,448 105,448
Profit and Loss Account 68,319 57,136
SHAREHOLDERS' FUNDS 173,807 162,624
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs T Horne
Director
13/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BOADICEA TECHNOLOGIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07980349 . The registered office is 32 Sandpit Lane, St. Albans, Hertfordshire, AL1 4HG.
2. Accounting Policies
2.1. Basis of Preparation of 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 as modified by the revaluation of certain assets. 
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings Straight line over 3 years
Computer Equipment Straight line over 3 years
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
2.6. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2022 1,172
Disposals (1,172 )
Depreciation
As at 1 April 2022 1,172
Disposals (1,172 )
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Investment Property
2023
£
Fair Value
As at 1 April 2022 and 31 March 2023 630,000
Cost or valuation as at 31 March 2023 is represented by:

            £
At Cost
452,518
At Valuation
177,482
image
630,000
image
The investment properties have been valued at the balance sheet date by the directors, who believe the carrying value to be its fair value. There has been no valuation of investment properties done by an independent valuer.
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,519 2,207
1,519 2,207
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,097 483
Tax 2,623 2,125
Accruals and deferred income 1,845 2,481
Directors' loan accounts 28,720 35,342
35,285 40,431
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 101,741
Directors loan account 410,000 300,000
410,000 401,741
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2022 33,697 33,697
Balance at 31 March 2023 33,697 33,697
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
40 Ordinary Shares of £ 1.00 each 40 40
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid - 3,980
- 3,980
12. Reserves
Revaluation Reserve
£
As at 1 April 2022 105,448
As at 31 March 2023 105,448
13. Related Party Transactions
During the year, total dividends of £Nil (2022 - £3,980) were paid to the directors. 
14. Ultimate Controlling Party
Mr and Mrs Horne are the ultimate controlling parties by virtue of their combined 100% ownership of ordinary share capital.
Page 5