IRIS Accounts Production v23.4.0.336 07941070 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false 4530 10230 4384 4530 4530 10230 4384 4530 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh079410702023-01-31079410702024-01-31079410702023-02-012024-01-31079410702022-01-31079410702022-02-012023-01-31079410702023-01-3107941070ns15:EnglandWales2023-02-012024-01-3107941070ns14:PoundSterling2023-02-012024-01-3107941070ns10:Director12023-02-012024-01-3107941070ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3107941070ns10:SmallEntities2023-02-012024-01-3107941070ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3107941070ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3107941070ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3107941070ns10:FullAccounts2023-02-012024-01-310794107042ns10:Director22023-01-310794107042ns10:Director22022-01-310794107042ns10:Director22023-02-012024-01-310794107042ns10:Director22022-02-012023-01-310794107042ns10:Director22024-01-310794107042ns10:Director22023-01-3107941070ns10:Director22023-02-012024-01-3107941070ns10:RegisteredOffice2023-02-012024-01-3107941070ns5:CurrentFinancialInstruments2024-01-3107941070ns5:CurrentFinancialInstruments2023-01-3107941070ns5:Non-currentFinancialInstruments2024-01-3107941070ns5:Non-currentFinancialInstruments2023-01-3107941070ns5:ShareCapital2024-01-3107941070ns5:ShareCapital2023-01-3107941070ns5:RetainedEarningsAccumulatedLosses2024-01-3107941070ns5:RetainedEarningsAccumulatedLosses2023-01-3107941070ns5:PlantMachinery2023-02-012024-01-3107941070ns5:PlantMachinery2023-01-3107941070ns5:PlantMachinery2024-01-3107941070ns5:PlantMachinery2023-01-3107941070ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-3107941070ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-02-012024-01-3107941070ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-01-3107941070ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-3107941070ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3107941070ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31079410701ns10:Director12023-01-31079410701ns10:Director12022-01-31079410701ns10:Director12023-02-012024-01-31079410701ns10:Director12022-02-012023-01-31079410701ns10:Director12024-01-31079410701ns10:Director12023-01-31
REGISTERED NUMBER: 07941070 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

BOSBIGAL GARDEN SERVICES LIMITED

BOSBIGAL GARDEN SERVICES LIMITED (REGISTERED NUMBER: 07941070)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOSBIGAL GARDEN SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: A Piperithis
Mrs K A Piperithis





REGISTERED OFFICE: 30 Tregrundy Road
Perranporth
Cornwall
TR6 0EF





REGISTERED NUMBER: 07941070 (England and Wales)





ACCOUNTANTS: Lang Bennetts
The Old Carriage Works
Moresk Road
TRURO
Cornwall
TR1 1DG

BOSBIGAL GARDEN SERVICES LIMITED (REGISTERED NUMBER: 07941070)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,838 19,208

CURRENT ASSETS
Debtors 5 7,459 7,586
Cash at bank and in hand 11,310 5,154
18,769 12,740
CREDITORS
Amounts falling due within one year 6 15,697 8,738
NET CURRENT ASSETS 3,072 4,002
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,910

23,210

CREDITORS
Amounts falling due after more than one
year

7

(18,143

)

(21,828

)

PROVISIONS FOR LIABILITIES (860 ) (1,037 )
NET (LIABILITIES)/ASSETS (1,093 ) 345

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (1,094 ) 344
(1,093 ) 345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

BOSBIGAL GARDEN SERVICES LIMITED (REGISTERED NUMBER: 07941070)

BALANCE SHEET - continued
31 JANUARY 2024


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 25 March 2024 and were signed on its behalf by:





A Piperithis - Director


BOSBIGAL GARDEN SERVICES LIMITED (REGISTERED NUMBER: 07941070)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Bosbigal Garden Services 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.

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.

The company has net liabilities at 31 January 2024. In the opinion of the Directors, the company can settle all debts as they fall due for the foreseeable future, underpinned y the cash generative nature of the company and the support of its bankers.

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

Revenue is recognised to turnover when services are delivered to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 20% on cost

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BOSBIGAL GARDEN SERVICES LIMITED (REGISTERED NUMBER: 07941070)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 29,264
Additions 659
At 31 January 2024 29,923
DEPRECIATION
At 1 February 2023 10,056
Charge for year 5,029
At 31 January 2024 15,085
NET BOOK VALUE
At 31 January 2024 14,838
At 31 January 2023 19,208

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 17,189
DEPRECIATION
At 1 February 2023 3,438
Charge for year 3,438
At 31 January 2024 6,876
NET BOOK VALUE
At 31 January 2024 10,313
At 31 January 2023 13,751

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,900 2,341
Amounts recoverable on contracts 200 515
Other debtors 5,359 4,730
7,459 7,586

BOSBIGAL GARDEN SERVICES LIMITED (REGISTERED NUMBER: 07941070)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,639 2,519
Finance leases 9,592 3,969
Taxation and social security 165 1,139
Other creditors 1,301 1,111
15,697 8,738

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 18,143 12,236
Finance leases - 9,592
18,143 21,828

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Finance leases 9,592 13,561

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
A Piperithis and Mrs K A Piperithis
Balance outstanding at start of year 4,530 10,230
Amounts advanced 4,384 4,530
Amounts repaid (4,530 ) (10,230 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,384 4,530

10. RELATED PARTY DISCLOSURES

During the year, the Directors repaid advances of £4,530 and received new advances of £4,384 to the Directors. At 31 January 2024, the Directors owed the company £4,384. (2023: £4,530.)

The loan to the Directors is free of interest and repayable on demand.