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REGISTERED NUMBER: 08958380 (England and Wales)















BOSS CONSTRUCTION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






BOSS CONSTRUCTION LTD (REGISTERED NUMBER: 08958380)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 4


BOSS CONSTRUCTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: M J Evans
S C Snell





REGISTERED OFFICE: Unit 5, Phase 2
Exchange Road
Lincoln
Lincolnshire
LN6 3JZ





REGISTERED NUMBER: 08958380 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
4 Henley Way
Doddington Road
Lincoln
Lincolnshire
LN6 3QR

BOSS CONSTRUCTION LTD (REGISTERED NUMBER: 08958380)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,541 5,148

CURRENT ASSETS
Debtors 5 1,137,065 1,145,642
Cash at bank 28,328 217,409
1,165,393 1,363,051
CREDITORS
Amounts falling due within one year 6 475,424 522,514
NET CURRENT ASSETS 689,969 840,537
TOTAL ASSETS LESS CURRENT LIABILITIES 693,510 845,685

CREDITORS
Amounts falling due after more than one year 7 (13,056 ) (23,694 )

PROVISIONS FOR LIABILITIES (885 ) (1,287 )
NET ASSETS 679,569 820,704

CAPITAL AND RESERVES
Called up share capital 8 150 150
Retained earnings 679,419 820,554
SHAREHOLDERS' FUNDS 679,569 820,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 by the Board of Directors and authorised for issue on 13 November 2024 and were signed on its behalf by:



M J Evans - Director


BOSS CONSTRUCTION LTD (REGISTERED NUMBER: 08958380)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Boss Construction 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents amounts charges to customer for goods and services provided during the year, excluding value added tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 the income statement 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 the income statement in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

BOSS CONSTRUCTION LTD (REGISTERED NUMBER: 08958380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 32,431
Disposals (5,600 )
At 31 March 2024 26,831
DEPRECIATION
At 1 April 2023 27,283
Charge for year 1,186
Eliminated on disposal (5,179 )
At 31 March 2024 23,290
NET BOOK VALUE
At 31 March 2024 3,541
At 31 March 2023 5,148

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 216,831 82,815
Amounts owed by group undertakings 799,122 682,487
Amounts recoverable on contract 68,907 312,488
Other debtors 52,205 67,852
1,137,065 1,145,642

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 37,159 9,639
Trade creditors 384,661 324,501
Taxation and social security 22,159 93,028
Other creditors 31,445 95,346
475,424 522,514

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 13,056 23,694

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
150 Ordinary £1 150 150