Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11666620 Mr M Foreman M Foreman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11666620 2024-03-31 11666620 2025-03-31 11666620 2024-04-01 2025-03-31 11666620 frs-core:CurrentFinancialInstruments 2025-03-31 11666620 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11666620 frs-core:PlantMachinery 2025-03-31 11666620 frs-core:PlantMachinery 2024-04-01 2025-03-31 11666620 frs-core:PlantMachinery 2024-03-31 11666620 frs-core:ShareCapital 2025-03-31 11666620 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11666620 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11666620 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11666620 frs-bus:SmallEntities 2024-04-01 2025-03-31 11666620 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11666620 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11666620 1 2024-04-01 2025-03-31 11666620 frs-bus:Director1 2024-04-01 2025-03-31 11666620 frs-countries:EnglandWales 2024-04-01 2025-03-31 11666620 2023-03-31 11666620 2024-03-31 11666620 2023-04-01 2024-03-31 11666620 frs-core:CurrentFinancialInstruments 2024-03-31 11666620 frs-core:ShareCapital 2024-03-31 11666620 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11666620
Boss Groundwork Group Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 11666620
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 144,733 134,179
144,733 134,179
CURRENT ASSETS
Debtors 4 104,116 182,939
Cash at bank and in hand 356 2,950
104,472 185,889
Creditors: Amounts Falling Due Within One Year 5 (62,210 ) (119,424 )
NET CURRENT ASSETS (LIABILITIES) 42,262 66,465
TOTAL ASSETS LESS CURRENT LIABILITIES 186,995 200,644
NET ASSETS 186,995 200,644
CAPITAL AND RESERVES
Called up share capital 6 100 100
Income Statement 186,895 200,544
SHAREHOLDERS' FUNDS 186,995 200,644
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr M Foreman
Director
10 April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.3. 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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 182,687
Additions 43,800
Disposals (22,485 )
As at 31 March 2025 204,002
Depreciation
As at 1 April 2024 48,508
...CONTINUED
Page 2
Page 3
Provided during the period 17,959
Disposals (7,198 )
As at 31 March 2025 59,269
Net Book Value
As at 31 March 2025 144,733
As at 1 April 2024 134,179
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 60,148 61,381
Other debtors 43,968 121,558
104,116 182,939
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 17 5,744
Taxation and social security 62,193 113,680
62,210 119,424
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
7. Ultimate Controlling Party
The company's ultimate controlling party is M Foreman by virtue of his ownership of 100% of the issued share capital in the company.
Page 3