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Registered number: 07872462
Bosy Contracts Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 07872462
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 74,405 86,484
74,405 86,484
CURRENT ASSETS
Debtors 4 239,132 467,749
Cash at bank and in hand 909 5,172
240,041 472,921
Creditors: Amounts Falling Due Within One Year 5 (154,216 ) (341,509 )
NET CURRENT ASSETS (LIABILITIES) 85,825 131,412
TOTAL ASSETS LESS CURRENT LIABILITIES 160,230 217,896
Creditors: Amounts Falling Due After More Than One Year 6 (89,445 ) (106,165 )
NET ASSETS 70,785 111,731
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 70,685 111,631
SHAREHOLDERS' FUNDS 70,785 111,731
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr P Boswell
Director
29 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.3. 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% Straight Line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2023 117,521
Additions 14,162
As at 31 December 2023 131,683
Depreciation
As at 1 January 2023 31,037
Provided during the period 26,241
As at 31 December 2023 57,278
Net Book Value
As at 31 December 2023 74,405
As at 1 January 2023 86,484
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Page 4
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 134,037 318,393
Other debtors 105,095 149,356
239,132 467,749
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 21,679 9,130
Trade creditors 37,114 252,124
Bank loans and overdrafts 29,751 5,321
Other creditors 50,836 55,942
Taxation and social security 14,836 18,992
154,216 341,509
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 59,118 70,282
Bank loans 30,327 35,883
89,445 106,165
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 21,679 9,130
Later than one year and not later than five years 59,118 70,282
80,797 79,412
80,797 79,412
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Bosy Contracts Limited has received a £20,000 loan from PRB Contracts Limited, a company related to key management personnel. This amount is interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr P Boswell by virtue of his ownership of 100% of the issued share capital in the company.
Page 4