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Registration number: 02621175

Boss Buildings Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2024

 

Boss Buildings Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Boss Buildings Limited

Company Information

Director

Mrs S J Harris

Company secretary

Mr A S C Harris

Registered office

Unit 14a Paynes Road
Shirley
Southampton
Hampshire
SO15 3DJ

Accountants

Numeric Accounting
Chartered Certified Accountants
Suite 1 The Portway Centre
Old Sarum Park
Old Sarum
Salisbury
Wiltshire
SP4 6EB

 

Boss Buildings Limited

(Registration number: 02621175)
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

4,973

6,435

Current assets

 

Debtors

5

426

8,145

Cash at bank and in hand

 

66,683

60,639

 

67,109

68,784

Creditors: Amounts falling due within one year

6

(1,475)

(5,370)

Net current assets

 

65,634

63,414

Total assets less current liabilities

 

70,607

69,849

Provisions for liabilities

(945)

(1,223)

Net assets

 

69,662

68,626

Capital and reserves

 

Called up share capital

7

1,000

1,000

Retained earnings

68,662

67,626

Shareholders' funds

 

69,662

68,626

For the financial year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 October 2024
 

 

Boss Buildings Limited

(Registration number: 02621175)
Balance Sheet as at 30 June 2024 (continued)

.........................................
Mrs S J Harris
Director

 

Boss Buildings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 14a Paynes Road
Shirley
Southampton
Hampshire
SO15 3DJ

These financial statements were authorised for issue by the director on 18 October 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Boss Buildings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024 (continued)

2

Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and Machinery

20% Reducing Balance

Motor Vehicles

20% Reducing Balance

Computer Equipment

33% Straight Line

Financial instruments

Classification
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
 Recognition and measurement
When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.

 

 

Boss Buildings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024 (continued)

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

 

Boss Buildings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024 (continued)

4

Tangible assets

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 July 2023

12,762

837

19,800

33,399

At 30 June 2024

12,762

837

19,800

33,399

Depreciation

At 1 July 2023

10,168

318

16,478

26,964

Charge for the year

519

278

665

1,462

At 30 June 2024

10,687

596

17,143

28,426

Carrying amount

At 30 June 2024

2,075

241

2,657

4,973

At 30 June 2023

2,594

519

3,322

6,435

5

Debtors

Current

2024
£

2023
£

Trade debtors

-

5,400

Other debtors

426

2,745

 

426

8,145

6

Creditors

Creditors: amounts falling due within one year

 

Boss Buildings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024 (continued)

6

Creditors (continued)

2024
£

2023
£

Due within one year

Trade creditors

-

4,139

Taxation and social security

521

313

Accruals and deferred income

766

730

Other creditors

188

188

1,475

5,370

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

1,000

1,000

1,000

1,000