Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 10893235 Mr Robin Preece Mr Angus Turnbull iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10893235 2023-10-31 10893235 2024-10-31 10893235 2023-11-01 2024-10-31 10893235 frs-core:Non-currentFinancialInstruments 2024-10-31 10893235 frs-core:ComputerEquipment 2023-11-01 2024-10-31 10893235 frs-core:FurnitureFittings 2023-11-01 2024-10-31 10893235 frs-core:MotorVehicles 2023-11-01 2024-10-31 10893235 frs-core:ShareCapital 2024-10-31 10893235 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10893235 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10893235 frs-bus:AbridgedAccounts 2023-11-01 2024-10-31 10893235 frs-bus:SmallEntities 2023-11-01 2024-10-31 10893235 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 10893235 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 10893235 frs-bus:Director1 2023-11-01 2024-10-31 10893235 frs-bus:Director2 2023-11-01 2024-10-31 10893235 frs-countries:EnglandWales 2023-11-01 2024-10-31 10893235 2022-10-31 10893235 2023-10-31 10893235 2022-11-01 2023-10-31 10893235 frs-core:Non-currentFinancialInstruments 2023-10-31 10893235 frs-core:ShareCapital 2023-10-31 10893235 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 10893235
Bosh Group Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2024
Hedges and Co
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10893235
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,027 7,360
4,027 7,360
CURRENT ASSETS
Stocks 39,295 22,238
Debtors 40,625 5,167
Cash at bank and in hand 104,447 111,721
184,367 139,126
Creditors: Amounts Falling Due Within One Year (129,133 ) (94,437 )
NET CURRENT ASSETS (LIABILITIES) 55,234 44,689
TOTAL ASSETS LESS CURRENT LIABILITIES 59,261 52,049
Creditors: Amounts Falling Due After More Than One Year (28,051 ) (34,048 )
NET ASSETS 31,210 18,001
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 31,208 17,999
SHAREHOLDERS' FUNDS 31,210 18,001
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For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Robin Preece
Director
Mr Angus Turnbull
Director
12/02/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Bosh Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10893235 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the value of services rendered by the company.
Revenue Recognition
Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company receives a right to considerarion from its performance.
Part completed contracts at the year-end that fulfil the critera are included in these financial statements based on their fair value of the right to consideration at the balance sheet date.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Total
£
Cost
As at 1 November 2023 22,049
Additions 1,292
Disposals (1,964 )
As at 31 October 2024 21,377
Depreciation
As at 1 November 2023 14,689
Provided during the period 4,221
Disposals (1,560 )
As at 31 October 2024 17,350
Net Book Value
As at 31 October 2024 4,027
As at 1 November 2023 7,360
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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