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REGISTERED NUMBER: 09935779 (England and Wales)















Boors Ltd

Unaudited Financial Statements for the Year Ended 31 January 2024






Boors Ltd (Registered number: 09935779)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


Boors Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTORS: A D Boor
Mrs L Boor





REGISTERED OFFICE: 43 Church Street
Pinchbeck
Spalding
Lincolnshire
PE11 3UB





REGISTERED NUMBER: 09935779 (England and Wales)





ACCOUNTANTS: Salway and Wright
32 The Crescent
Spalding
Lincolnshire
PE11 1AF

Boors Ltd (Registered number: 09935779)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 219,802 126,578

CURRENT ASSETS
Stocks 6,000 6,000
Debtors 5 169,056 88,611
Cash at bank 399,147 272,892
574,203 367,503
CREDITORS
Amounts falling due within one year 6 405,223 241,731
NET CURRENT ASSETS 168,980 125,772
TOTAL ASSETS LESS CURRENT
LIABILITIES

388,782

252,350

CREDITORS
Amounts falling due after more than one
year

7

-

(21,743

)

PROVISIONS FOR LIABILITIES (24,050 ) (24,050 )
NET ASSETS 364,732 206,557

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 364,532 206,357
SHAREHOLDERS' FUNDS 364,732 206,557

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.

Boors Ltd (Registered number: 09935779)

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 3 October 2024 and were signed on its behalf by:




A D Boor - Director



Mrs L Boor - Director


Boors Ltd (Registered number: 09935779)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Boors Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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

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

Government grants
Government grants received or receivable are treated as revenue and credited to the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Boors Ltd (Registered number: 09935779)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Motor
Equipment vehicles Totals
£    £    £   
COST
At 1 February 2023 34,993 154,064 189,057
Additions - 135,379 135,379
Disposals - (67,275 ) (67,275 )
At 31 January 2024 34,993 222,168 257,161
DEPRECIATION
At 1 February 2023 16,128 46,351 62,479
Charge for year 4,716 37,439 42,155
Eliminated on disposal - (67,275 ) (67,275 )
At 31 January 2024 20,844 16,515 37,359
NET BOOK VALUE
At 31 January 2024 14,149 205,653 219,802
At 31 January 2023 18,865 107,713 126,578

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 169,056 83,270
Prepayments - 5,341
169,056 88,611

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 35,000 9,319
Trade creditors 137,750 33,796
Tax - 35,668
Social security and other taxes - 5,581
VAT - 12,307
Other creditors 232,473 145,060
405,223 241,731

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts - 21,743