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Registered Number: 13730550
England and Wales

 

 

 

C S BOSWELL HOLDINGS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Carl Steven Boswell
Registered Number 13730550
Registered Office 7 Bicester Road
Kidlington
Oxford
OX5 2LA
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 738,940    235,284 
738,940    235,284 
Current assets      
Cash at bank and in hand 1,737    8,234 
Creditors: amount falling due within one year 4 (271,737)   (94,924)
Net current assets (270,000)   (86,690)
 
Total assets less current liabilities 468,940    148,594 
Creditors: amount falling due after more than one year 5 (477,326)   (155,244)
Provisions for liabilities 6 (1,148)  
Net assets (9,534)   (6,650)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (9,535)   (6,651)
Shareholders' funds (9,534)   (6,650)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 13 August 2024 and were signed by:


-------------------------------
Carl Steven Boswell
Director
2
General Information
C S Boswell Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 13730550, registration address 7 Bicester Road, Kidlington, Oxford, OX5 2LA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 5 years Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Investment properties   Total
  £   £   £
At 01 December 2022 5,133    231,178    236,311 
Additions 3,701    501,721    505,422 
Disposals    
At 30 November 2023 8,834    732,899    741,733 
Depreciation
At 01 December 2022 1,027      1,027 
Charge for year 1,766      1,766 
On disposals    
At 30 November 2023 2,793      2,793 
Net book values
Closing balance as at 30 November 2023 6,041    732,899    738,940 
Opening balance as at 01 December 2022 4,106    231,178    235,284 


4.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts (Secured) 34,167   
Loan - Carl Boswell Ltd 237,570    94,924 
271,737    94,924 

5.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts (secured) 477,326    155,244 
477,326    155,244 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 1,148   
1,148   

7.

Securities on loans

Creditors include bank loans of £511,494 (2023: £155,244), which are secured on the company's assets.
8.

Related Party

Creditors include related party loan to Carl Boswell Ltd of £237,569 (2022: £94,924.06).
3