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REGISTERED NUMBER: 07618856 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

BOSON CAPITAL LTD

BOSON CAPITAL LTD (REGISTERED NUMBER: 07618856)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOSON CAPITAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: Mr M Ostroumov





REGISTERED OFFICE: Ground Floor Marlborough House
298 Regents Park Road
London
N3 2SZ





REGISTERED NUMBER: 07618856 (England and Wales)





ACCOUNTANTS: Fusion Accountancy Limited
Marlborough House
298 Regents Park Road
London
N3 2SZ

BOSON CAPITAL LTD (REGISTERED NUMBER: 07618856)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes $    $    $   
FIXED ASSETS
Investments 4 58,294 182,997

CURRENT ASSETS
Debtors 5 158,122 131,142
Cash at bank 13,339 15,759
171,461 146,901
CREDITORS
Amounts falling due within one year 6 1,167,262 640,234
NET CURRENT LIABILITIES (995,801 ) (493,333 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(937,507

)

(310,336

)

CREDITORS
Amounts falling due after more than one
year

7

16,161

19,861
NET LIABILITIES (953,668 ) (330,197 )

CAPITAL AND RESERVES
Called up share capital 8 1,559 1,559
Share premium 9 140,963 140,963
Revaluation reserve 9 (446,717 ) (221,580 )
Retained earnings 9 (649,473 ) (251,139 )
SHAREHOLDERS' FUNDS (953,668 ) (330,197 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BOSON CAPITAL LTD (REGISTERED NUMBER: 07618856)

BALANCE SHEET - continued
31 AUGUST 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2025 and were signed by:





Mr M Ostroumov - Director


BOSON CAPITAL LTD (REGISTERED NUMBER: 07618856)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Boson Capital 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern disclosure
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS
Unlisted
investments
$   
COST OR VALUATION
At 1 September 2023 182,997
Additions 100,434
Revaluations (225,137 )
At 31 August 2024 58,294
NET BOOK VALUE
At 31 August 2024 58,294
At 31 August 2023 182,997

BOSON CAPITAL LTD (REGISTERED NUMBER: 07618856)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 August 2024 is represented by:

Unlisted
investments
$   
Valuation in 2024 58,294

The value of $58,294 is made up of 12% investment in Value Chain Lab Ltd.

5. DEBTORS
31.8.24 31.8.23
$    $   
Amounts falling due within one year:
Trade debtors 61,339 1,462
Other debtors - 3,411
R&D tax credit 96,783 109,185
158,122 114,058

Amounts falling due after more than one year:
Other debtors - 17,084

Aggregate amounts 158,122 131,142

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
$    $   
Bank loans and overdrafts 1,535 1,552
Trade creditors 987,491 488,363
Amounts owed to group undertakings 27,619 -
Social security and other taxes 688 664
Director's current account 147,498 147,499
Accruals and deferred income 2,431 2,156
1,167,262 640,234

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
$    $   
Bank loans > 1 year 12,758 16,458
Other creditors 3,403 3,403
16,161 19,861

BOSON CAPITAL LTD (REGISTERED NUMBER: 07618856)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: $    $   
1,003 Ordinary Shares £1.55 4 1,559 1,559

9. RESERVES
Retained Share Revaluation
earnings premium reserve Totals
$    $    $    $   

At 1 September 2023 (251,139 ) 140,963 (221,580 ) (331,756 )
Deficit for the year (623,471 ) (623,471 )
Revaluation reserve 225,137 - (225,137 ) -
At 31 August 2024 (649,473 ) 140,963 (446,717 ) (955,227 )

10. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the company director Mr M Ostroumov $147,498 (2023 - $147,499). This loan is unsecured, interest free and repayable on demand.

Ultimate controlling party
The company is controlled by the directors.

11. TAXATION

The company has carried forward losses of £946,705 (2023 - £843,099) to offset against future profits.