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Company Registration No. 13272329 (England and Wales)
BOA Residential Limited Unaudited accounts for the year ended 31 March 2025
BOA Residential Limited Unaudited accounts Contents
Page
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BOA Residential Limited Company Information for the year ended 31 March 2025
Director
J C Nel
Company Number
13272329 (England and Wales)
Registered Office
2 Denman Close Retford Nottinghamshire DN22 7QG England
Accountants
Baobab Accounting Limited 20-22 Wenlock Road London N1 7GU
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BOA Residential Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
118,891 
118,891 
Current assets
Cash at bank and in hand
14,412 
9,747 
Creditors: amounts falling due within one year
(2,099)
(1,929)
Net current assets
12,313 
7,818 
Total assets less current liabilities
131,204 
126,709 
Creditors: amounts falling due after more than one year
(123,125)
(123,113)
Net assets
8,079 
3,596 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
8,078 
3,595 
Shareholders' funds
8,079 
3,596 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 April 2025 and were signed on its behalf by
J C Nel Director Company Registration No. 13272329
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BOA Residential Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
BOA Residential Limited is a private company, limited by shares, registered in England and Wales, registration number 13272329. The registered office is 2 Denman Close, Retford, Nottinghamshire, DN22 7QG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The directors have formed a judgement at the time of approving the Annual Financial Statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the accounts.
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:
Investment property
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2025 
£ 
Fair value at 1 April 2024
118,891 
At 31 March 2025
118,891 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
1,027 
878 
Loans from directors
538 
538 
Accruals
534 
513 
2,099 
1,929 
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BOA Residential Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
123,125 
123,113 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Transactions with related parties
At the year end, the company owed to the shareholder BOA Construction Limited an amount of £123,125 (31 March 2024 : £123,113). The company is controlled by the director.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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