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BOCCASION LIMITED

Registered Number
03860631
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

BOCCASION LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

Mr O J A Bocquillon
Mrs S Bocquillon

Company Secretary

Mrs S Bocquillon

Registered Address

10 Springfields
Market Rasen Road Tealby
Market Rasen
LN8 3XP

Place of Business

Unit 10B, Newtoft Business Park

Newtoft

Market Rasen

Lincolnshire

LN8 3WA


Registered Number

03860631 (England and Wales)
BOCCASION LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3713,361628,334
713,361628,334
Current assets
Stocks42,534,6982,501,806
Debtors5162,51890,864
Cash at bank and on hand4,729,4134,224,398
7,426,6296,817,068
Creditors amounts falling due within one year6(816,720)(717,589)
Net current assets (liabilities)6,609,9096,099,479
Total assets less current liabilities7,323,2706,727,813
Provisions for liabilities7(168,926)(139,259)
Net assets7,154,3446,588,554
Capital and reserves
Called up share capital1,0001,000
Profit and loss account7,153,3446,587,554
Shareholders' funds7,154,3446,588,554
The financial statements were approved and authorised for issue by the Board of Directors on 18 February 2025, and are signed on its behalf by:
Mr O J A Bocquillon
Director
Registered Company No. 03860631
BOCCASION LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Motor vehicles 25% straight line Tractors 10% reducing balance Plant and machinery 25% straight line or reducing balance, 10% straight line
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year66
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 November 23988,71610,454999,170
Additions171,98077,142249,122
Disposals(3,737)(77,142)(80,879)
At 31 October 241,156,95910,4541,167,413
Depreciation and impairment
At 01 November 23364,1186,718370,836
Charge for year82,8931,60184,494
On disposals(1,278)-(1,278)
At 31 October 24445,7338,319454,052
Net book value
At 31 October 24711,2262,135713,361
At 31 October 23624,5983,736628,334
4.Stocks

2024

2023

££
Finished goods2,264,1402,041,129
Other stocks270,558460,677
Total2,534,6982,501,806
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables144,17027,617
Other debtors-46,388
Prepayments and accrued income18,34816,859
Total162,51890,864
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables139,244212,203
Taxation and social security265,698120,287
Other creditors357,179374,798
Accrued liabilities and deferred income54,59910,301
Total816,720717,589
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)168,926139,259
Total168,926139,259