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REGISTERED NUMBER: 10488661 (England and Wales)















Boul Traders Limited

Report of the Director and

Unaudited Financial Statements

for the Year Ended 31st May 2023






Boul Traders Limited (Registered number: 10488661)






Contents of the Financial Statements
for the year ended 31st May 2023




Page

Company Information 1

Report of the Director 2

Chartered Accountants' Report 3

Income Statement 4

Balance Sheet 5

Notes to the Financial Statements 6 to 7


Boul Traders Limited

Company Information
for the year ended 31st May 2023







DIRECTOR: M Courtney





SECRETARY: M Courtney





REGISTERED OFFICE: 310 Wellingborough Road
Northampton
Northamptonshire
NN1 4EP





REGISTERED NUMBER: 10488661 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

Boul Traders Limited (Registered number: 10488661)

Report of the Director
for the year ended 31st May 2023

The director presents his report with the financial statement of the company for the period 1 June 2022 to 31 May 2023.
It was pleasing to note despite a fall in turnover cost cutting led to the company making a profit.
Work continues in respect of World Series Bowls® where the director believes recent legal cases confirm the potential for recovery.

DIRECTOR
M Courtney held office during the whole of the period from 1st June 2022 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





M Courtney - Director


16th February 2024

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Boul Traders Limited


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boul Traders Limited for the year ended 31st May 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Boul Traders Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boul Traders Limited and state those matters that we have agreed to state to the director of Boul Traders Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boul Traders Limited and its director for our work or for this report.

It is your duty to ensure that Boul Traders Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Boul Traders Limited. You consider that Boul Traders Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Boul Traders Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP


16th February 2024

Boul Traders Limited (Registered number: 10488661)

Income Statement
for the year ended 31st May 2023

2023 2022
£    £   

TURNOVER 1,600 2,400

Administrative expenses 797 3,455
OPERATING PROFIT/(LOSS) 803 (1,055 )

Interest receivable and similar income 744 994
1,547 (61 )

Interest payable and similar expenses 1,080 2,310
PROFIT/(LOSS) BEFORE TAXATION 467 (2,371 )

Tax on profit/(loss) - 65
PROFIT/(LOSS) FOR THE FINANCIAL YEAR 467 (2,436 )

Boul Traders Limited (Registered number: 10488661)

Balance Sheet
31st May 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 13,578 13,578
Cash at bank 83 316
13,661 13,894
CREDITORS
Amounts falling due within one year 6 46,172 46,872
NET CURRENT LIABILITIES (32,511 ) (32,978 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(32,511

)

(32,978

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (32,611 ) (33,078 )
SHAREHOLDERS' FUNDS (32,511 ) (32,978 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 16th February 2024 and were signed by:





M Courtney - Director


Boul Traders Limited (Registered number: 10488661)

Notes to the Financial Statements
for the year ended 31st May 2023

1. STATUTORY INFORMATION

Boul Traders 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 (£).


The principal activity of the company in the period under review was that of the provision of financial services and the working with the indoor bowls organizations to promote the game.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Going concern
These financial statements have been prepared on the going concern basis as the company meets its day to day working capital requirement through the support of its directors, who have confirmed their continuing support for a period of twelve months following approval of these financial statements.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - NIL ) .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 13,578 13,578

Boul Traders Limited (Registered number: 10488661)

Notes to the Financial Statements - continued
for the year ended 31st May 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 46,172 46,872

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

8. CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st May 2023 or 31st May 2022.

9. CAPITAL COMMITMENTS

There were no capital commitments as at 31st May 2023 or 31st May 2022.