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REGISTERED NUMBER: 09845834 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

BOHSA Ltd

BOHSA Ltd (Registered number: 09845834)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

BOHSA Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: D Vause
S Davis
Mrs A Ratcliff





SECRETARY: S Davis





REGISTERED OFFICE: The Business Lodge
Trent House
234 Victoria Road
Stoke-On-Trent
Staffordshire
ST4 2LW





REGISTERED NUMBER: 09845834 (England and Wales)





ACCOUNTANTS: Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS

BOHSA Ltd (Registered number: 09845834)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 5 7,410 13,952

CURRENT ASSETS
Debtors 6 209,173 217,678
Cash at bank 83,498 116,332
292,671 334,010
CREDITORS
Amounts falling due within one year 7 (174,286 ) (251,150 )
NET CURRENT ASSETS 118,385 82,860
TOTAL ASSETS LESS CURRENT
LIABILITIES

125,795

96,812

PROVISIONS FOR LIABILITIES (1,762 ) (2,791 )
NET ASSETS 124,033 94,021

CAPITAL AND RESERVES
Called up share capital 52 101
Share premium 2,184 2,184
Capital redemption reserve 49 -
Retained earnings 121,748 91,736
SHAREHOLDERS' FUNDS 124,033 94,021

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

BOHSA Ltd (Registered number: 09845834)

Statement of Financial Position - continued
30 September 2024



The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2025 and were signed on its behalf by:





S Davis - Director


BOHSA Ltd (Registered number: 09845834)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

BOHSA 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 profit or loss 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 profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

BOHSA Ltd (Registered number: 09845834)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2023 28,900
Additions 1,182
At 30 September 2024 30,082
DEPRECIATION
At 1 October 2023 14,948
Charge for year 7,724
At 30 September 2024 22,672
NET BOOK VALUE
At 30 September 2024 7,410
At 30 September 2023 13,952

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 206,257 211,733
Other debtors 203 2,186
Directors' current accounts 1,990 -
Prepayments 723 3,759
209,173 217,678

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 82,296 125,365
Tax 34,771 34,019
Social security and other taxes 4,173 3,886
VAT 50,347 52,722
Other creditors - 778
Directors' current accounts 926 19,446
Accrued expenses 1,773 14,934
174,286 251,150

BOHSA Ltd (Registered number: 09845834)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
Mrs A Ratcliff
Balance outstanding at start of year (510 ) -
Amounts advanced 15,000 -
Amounts repaid (12,500 ) (510 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,990 (510 )

9. SHARE CAPITAL REDUCTION

In July 2024 a director / shareholder of the company resigned. At this point the company made the decision to acquire the available shares and undertake a share capital reduction. The company purchased 49 £1 Ordinary B Shares for total consideration of £28,500. This has reduced the share capital of the company to £52 as at the reporting date.

As a result of this transaction, the retained profit figure has reduced substantially during the current period. The company has continued to be profitable since the year end and the remaining directors of the company aim to increase the reserves of the business to their previous levels as soon as possible.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
BOHSA Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BOHSA Ltd for the year ended 30 September 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of BOHSA Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BOHSA Ltd and state those matters that we have agreed to state to the Board of Directors of BOHSA Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BOHSA Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that BOHSA Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BOHSA Ltd. You consider that BOHSA Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of BOHSA Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS


12 March 2025