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REGISTERED NUMBER: 06537430 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2023

for

BOS Leisure (Bristol) Limited

BOS Leisure (Bristol) Limited (Registered number: 06537430)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BOS Leisure (Bristol) Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr M H M Ursell
Mrs A M Ursell
Mr A Neill





REGISTERED OFFICE: Redland House
157 Redland Road
Redland
Bristol
BS6 6YE





REGISTERED NUMBER: 06537430 (England and Wales)





ACCOUNTANTS: Wormald & Partners
Chartered Accountants (ICAEW)
Redland House
157 Redland Road
Redland
Bristol
BS6 6YE

BOS Leisure (Bristol) Limited (Registered number: 06537430)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 19,000 -
Tangible assets 5 215,269 206,223
234,269 206,223

CURRENT ASSETS
Stocks 319,794 171,732
Debtors 6 510,615 480,019
Cash at bank 1,680,626 1,673,976
2,511,035 2,325,727
CREDITORS
Amounts falling due within one year 7 1,184,244 1,313,932
NET CURRENT ASSETS 1,326,791 1,011,795
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,561,060

1,218,018

CREDITORS
Amounts falling due after more than one
year

8

(70,154

)

(87,987

)

PROVISIONS FOR LIABILITIES (5,245 ) (5,245 )
NET ASSETS 1,485,661 1,124,786

CAPITAL AND RESERVES
Called up share capital 9 101 101
Retained earnings 10 1,485,560 1,124,685
SHAREHOLDERS' FUNDS 1,485,661 1,124,786

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 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.

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 23 July 2024 and were signed on its behalf by:



Mr M H M Ursell - Director


BOS Leisure (Bristol) Limited (Registered number: 06537430)

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

1. STATUTORY INFORMATION

BOS Leisure (Bristol) 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.
Land and buildings - 20% on straight line basis
Plant and machinery etc - 33.33% on straight line basis, 25% on straight line basis, 20% on straight line basis and 10% on straight line

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

BOS Leisure (Bristol) Limited (Registered number: 06537430)

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

2. ACCOUNTING POLICIES - continued

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.

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 29 (2022 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023 43,000
Additions 23,750
At 31 December 2023 66,750
AMORTISATION
At 1 January 2023 43,000
Amortisation for year 4,750
At 31 December 2023 47,750
NET BOOK VALUE
At 31 December 2023 19,000
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 January 2023 65,104 72,095 139,879
Additions - - -
Disposals - - -
At 31 December 2023 65,104 72,095 139,879
DEPRECIATION
At 1 January 2023 65,104 72,095 108,734
Charge for year - - 7,786
Eliminated on disposal - - -
At 31 December 2023 65,104 72,095 116,520
NET BOOK VALUE
At 31 December 2023 - - 23,359
At 31 December 2022 - - 31,145

BOS Leisure (Bristol) Limited (Registered number: 06537430)

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

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 363,117 51,828 692,023
Additions 103,305 12,201 115,506
Disposals (31,435 ) - (31,435 )
At 31 December 2023 434,987 64,029 776,094
DEPRECIATION
At 1 January 2023 201,661 38,206 485,800
Charge for year 90,066 8,608 106,460
Eliminated on disposal (31,435 ) - (31,435 )
At 31 December 2023 260,292 46,814 560,825
NET BOOK VALUE
At 31 December 2023 174,695 17,215 215,269
At 31 December 2022 161,456 13,622 206,223

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2023
and 31 December 2023 67,807
DEPRECIATION
At 1 January 2023
and 31 December 2023 47,055
NET BOOK VALUE
At 31 December 2023 20,752
At 31 December 2022 20,752

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 432,836 414,014
Other debtors 24,328 18,500
Prepayments & Accrued Income 53,451 47,505
510,615 480,019

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 6,335 6,335
Trade creditors 528,745 548,786
Tax 219,115 110,592
Social security and other taxes 112,932 209,290
Other creditors 311,499 433,762
Directors' current accounts 11 10
Accrued expenses 5,607 5,157
1,184,244 1,313,932

BOS Leisure (Bristol) Limited (Registered number: 06537430)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Barclays loan 21,742 32,481
Hire purchase contracts 48,412 55,506
70,154 87,987

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary A Shares 1.00 50 50
50 Ordinary B Shares £1.00 50 50
1 Ordinary C Shares £1.00 1 1
101 101

10. RESERVES
Retained
earnings
£   

At 1 January 2023 1,124,685
Profit for the year 571,875
Dividends (211,000 )
At 31 December 2023 1,485,560

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M and Mrs A Ursell.