Registered number
12975722
Boskerris Limited
Filleted Accounts
31 December 2023
Boskerris Limited
Registered number: 12975722
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 2,158,233 2,250,648
Current assets
Stocks 2,268 3,363
Cash at bank and in hand 297,065 210,829
299,333 214,192
Creditors: amounts falling due within one year 4 (2,409,881) (2,407,333)
Net current liabilities (2,110,548) (2,193,141)
Net assets 47,685 57,507
Capital and reserves
Called up share capital 1 1
Profit and loss account 47,684 57,506
Shareholder's funds 47,685 57,507
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mark Scanlon
Director
Approved by the board on 10 September 2024
Boskerris Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
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).
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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 2% straight line basis
Fixtures and equipment 33% on reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price).
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 18 18
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 January 2023 2,145,512 373,016 2,518,528
Additions - 10,257 10,257
At 31 December 2023 2,145,512 383,273 2,528,785
Depreciation
At 1 January 2023 77,822 190,058 267,880
Charge for the year 38,911 63,761 102,672
At 31 December 2023 116,733 253,819 370,552
Net book value
At 31 December 2023 2,028,779 129,454 2,158,233
At 31 December 2022 2,067,690 182,958 2,250,648
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 4,866 9,714
Taxation and social security costs 21,604 15,225
Other creditors 2,383,411 2,382,394
2,409,881 2,407,333
5 Related party transactions
Mark Scanlon is the director of the company. Amounts due to the related parties was £2,376,399 ( 2022-£2,376,399) .
6 Controlling party
The company is controlled by Mark Scanlon by virtue of his shareholding.
7 Other information
Boskerris Limited is a private company limited by shares and incorporated in England. Its registered office is:
Brooksby
Donkey Lane
Bourne End
Buckinghamshire
SL8 5RR
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