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REGISTERED NUMBER: 00916700 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Boss & Co.Limited

Boss & Co.Limited (Registered number: 00916700)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


Boss & Co.Limited (Registered number: 00916700)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 795,742 860,395
Investments 5 1 1
795,743 860,396

CURRENT ASSETS
Stocks 4,545,419 3,606,824
Debtors 6 783,268 485,951
Cash at bank and in hand 926,423 1,773,436
6,255,110 5,866,211
CREDITORS
Amounts falling due within one year 7 6,701,879 5,833,781
NET CURRENT (LIABILITIES)/ASSETS (446,769 ) 32,430
TOTAL ASSETS LESS CURRENT
LIABILITIES

348,974

892,826

CAPITAL AND RESERVES
Called up share capital 6,309,562 6,309,562
Retained earnings (5,960,588 ) (5,416,736 )
SHAREHOLDERS' FUNDS 348,974 892,826

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

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

Boss & Co.Limited (Registered number: 00916700)

Balance Sheet - continued
31 December 2023


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 director and authorised for issue on 27 July 2024 and were signed by:





A S Demoulas - Director


Boss & Co.Limited (Registered number: 00916700)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Boss & Co.Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00916700

Registered office: The Caxton House
110 Kew Green
Richmond
Surrey
TW9 3AP

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.

Preparation of consolidated financial statements
The financial statements contain information about Boss & Co.Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 10% straight line
Fixtures & fittings - 20% straight line
Motor Vehicles - 33% straight line
Computer Equipment - 50% straight line

The directors consider a depreciation charge on Intellectual Property which also includes old recording details of every gun manufactured by the company is not material as there is no diminution in value and therefore not provided in the accounts.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

The company holds 100% of the ordinary share capital of Phillipson & Co. Limited, a machining company.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Boss & Co.Limited (Registered number: 00916700)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 16 ) .

Boss & Co.Limited (Registered number: 00916700)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 January 2023 15,936 1,376,391 217,429
Additions - 508 81
Disposals - (727 ) -
At 31 December 2023 15,936 1,376,172 217,510
DEPRECIATION
At 1 January 2023 3,676 532,769 213,545
Charge for year 3,172 58,174 3,966
Eliminated on disposal - (727 ) -
At 31 December 2023 6,848 590,216 217,511
NET BOOK VALUE
At 31 December 2023 9,088 785,956 (1 )
At 31 December 2022 12,260 843,622 3,884

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 2,533 94,197 1,706,486
Additions - 500 1,089
Disposals (2,533 ) - (3,260 )
At 31 December 2023 - 94,697 1,704,315
DEPRECIATION
At 1 January 2023 2,533 93,568 846,091
Charge for year - 430 65,742
Eliminated on disposal (2,533 ) - (3,260 )
At 31 December 2023 - 93,998 908,573
NET BOOK VALUE
At 31 December 2023 - 699 795,742
At 31 December 2022 - 629 860,395

Boss & Co.Limited (Registered number: 00916700)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakin
£   
COST
At 1 January 2023
and 31 December 2023 1
NET BOOK VALUE
At 31 December 2023 1
At 31 December 2022 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 73,670 144,140
Amounts owed by group undertakings 308,910 249,960
Other debtors 400,688 91,851
783,268 485,951

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 57,778 38,859
Taxation and social security 21,983 20,155
Other creditors 6,622,118 5,774,767
6,701,879 5,833,781