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2022-10-31 10893235 frs-core:UnlistedNon-exchangeTraded 2021-10-31 10893235 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 10893235 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10893235 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10893235 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10893235 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10893235 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10893235 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10893235 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 10893235 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10893235 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frs-core:Non-currentFinancialInstruments 10 2022-10-31 10893235 11 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 11 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 11 2022-10-31 10893235 12 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 12 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 12 2022-10-31 10893235 13 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 13 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 13 2022-10-31 10893235 14 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 14 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 14 2022-10-31 10893235 15 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 15 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 15 2022-10-31 10893235 16 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 16 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 16 2022-10-31 10893235 17 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 17 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 17 2022-10-31 10893235 18 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 18 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 18 2022-10-31 10893235 19 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 19 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 19 2022-10-31 10893235 20 2021-11-01 2022-10-31 10893235 frs-core:CurrentFinancialInstruments 20 2022-10-31 10893235 frs-core:Non-currentFinancialInstruments 20 2022-10-31 10893235 dpl-frs:Item1 2021-11-01 2022-10-31 10893235 dpl-frs:Item1 2021-10-31 10893235 dpl-frs:Item1 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 10893235 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 10893235 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 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dpl-frs:Item6 2021-10-31 10893235 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 10893235 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 10893235 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 10893235 dpl-frs:Item7 2021-11-01 2022-10-31 10893235 dpl-frs:Item7 2021-10-31 10893235 dpl-frs:Item7 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 10893235 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 10893235 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 10893235 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 10893235 dpl-frs:Item8 2021-11-01 2022-10-31 10893235 dpl-frs:Item8 2021-10-31 10893235 dpl-frs:Item8 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 10893235 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 10893235 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 10893235 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 10893235 dpl-frs:Item9 2021-11-01 2022-10-31 10893235 dpl-frs:Item9 2021-10-31 10893235 dpl-frs:Item9 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 10893235 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 10893235 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 10893235 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 10893235 dpl-frs:Item10 2021-11-01 2022-10-31 10893235 dpl-frs:Item10 2021-10-31 10893235 dpl-frs:Item10 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 10893235 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 10893235 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 10893235 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 10893235 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 10893235 dpl-frs:Item11 2021-11-01 2022-10-31 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Registered number: 10893235
Bosh Group Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2023
Hedges and Co
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10893235
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,360 2,135
7,360 2,135
CURRENT ASSETS
Stocks 22,238 20,624
Debtors 5,167 117,892
Cash at bank and in hand 111,721 75,703
139,126 214,219
Creditors: Amounts Falling Due Within One Year (94,437 ) (133,323 )
NET CURRENT ASSETS (LIABILITIES) 44,689 80,896
TOTAL ASSETS LESS CURRENT LIABILITIES 52,049 83,031
Creditors: Amounts Falling Due After More Than One Year (34,048 ) (39,970 )
NET ASSETS 18,001 43,061
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 17,999 43,059
SHAREHOLDERS' FUNDS 18,001 43,061
Page 1
Page 2
For the year ending 31 October 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Robin Preece
Director
Mr Angus Turnbull
Director
30/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Bosh Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10893235 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the value of services rendered by the company.
Revenue Recognition
Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company receives a right to considerarion from its performance.
Part completed contracts at the year-end that fulfil the critera are included in these financial statements based on their fair value of the right to consideration at the balance sheet date.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 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
Total
£
Cost
As at 1 November 2022 12,678
Additions 9,700
Disposals (329 )
As at 31 October 2023 22,049
Depreciation
As at 1 November 2022 10,543
Provided during the period 4,475
Disposals (329 )
As at 31 October 2023 14,689
Net Book Value
As at 31 October 2023 7,360
As at 1 November 2022 2,135
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4