Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09408752 Mr R Snow Mr C J Lingard Mr R Snow true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09408752 2024-03-31 09408752 2025-03-31 09408752 2024-04-01 2025-03-31 09408752 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09408752 frs-core:CapitalRedemptionReserve 2025-03-31 09408752 frs-core:ShareCapital 2025-03-31 09408752 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09408752 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09408752 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 09408752 frs-bus:SmallEntities 2024-04-01 2025-03-31 09408752 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09408752 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09408752 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 09408752 frs-bus:OrdinaryShareClass1 2025-03-31 09408752 1 2024-04-01 2025-03-31 09408752 frs-core:CostValuation 2024-03-31 09408752 frs-core:CostValuation 2025-03-31 09408752 frs-bus:Director1 2024-04-01 2025-03-31 09408752 frs-bus:Director2 2024-04-01 2025-03-31 09408752 frs-countries:EnglandWales 2024-04-01 2025-03-31 09408752 2023-03-31 09408752 2024-03-31 09408752 2023-04-01 2024-03-31 09408752 frs-core:CapitalRedemptionReserve 2024-03-31 09408752 frs-core:ShareCapital 2024-03-31 09408752 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09408752 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 09408752
Bosa Holdings Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
360 Accountants Limited
19 Albion Street
Hull
East Yorkshire
HU1 3TG
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Company Information
Directors Mr R Snow
Mr C J Lingard
Company Number 09408752
Registered Office 61 Wassand Street
Hull
East Yorkshire
HU3 4AL
Accountants 360 Accountants Limited
19 Albion Street
Hull
East Yorkshire
HU1 3TG
Bankers Barclays Bank Uk Plc
Leicester
Leicestershire
LE87 2BB
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Abridged Balance Sheet
Registered number: 09408752
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 259,734 263,217
Investments 5 100,000 100,000
359,734 363,217
CURRENT ASSETS
Debtors 4,081 200,611
Cash at bank and in hand 516,000 419,881
520,081 620,492
Creditors: Amounts Falling Due Within One Year (5,887 ) (22,462 )
NET CURRENT ASSETS (LIABILITIES) 514,194 598,030
TOTAL ASSETS LESS CURRENT LIABILITIES 873,928 961,247
NET ASSETS 873,928 961,247
CAPITAL AND RESERVES
Called up share capital 6 445 445
Capital redemption reserve 555 555
Profit and Loss Account 872,928 960,247
SHAREHOLDERS' FUNDS 873,928 961,247
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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 directors acknowledge their 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr R Snow
Director
6th June 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Bosa Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09408752 . The registered office is 61 Wassand Street, Hull, East Yorkshire, HU3 4AL.
2. Accounting Policies
2.1. 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.
2.2. 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:
Improvements to property 10% on cost
2.3. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
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4. Tangible Assets
Total
£
Cost
As at 1 April 2024 269,105
As at 31 March 2025 269,105
Depreciation
As at 1 April 2024 5,888
Provided during the period 3,483
As at 31 March 2025 9,371
Net Book Value
As at 31 March 2025 259,734
As at 1 April 2024 263,217
5. Investments
Total
£
Cost
As at 1 April 2024 100,000
As at 31 March 2025 100,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 100,000
As at 1 April 2024 100,000
The company's investments at the Balance Sheet date in the share capital of companies include the following:
Bosa Contracts Limited 
Registered office: 61 Wassand Street Hull HU3 4AL
Nature of business: Civil Engineering 
                                         %
Class of shares:                holding
Ordinary A                          100
Ordinary B                          100
Ordinary C                          100
                                                                       31/03/2025                 31/03/2024
                                                                              £                                   £                                                                     
Aggregate capital and reserves                      169,754                        146,512      
Profit for the year                                             23,242                          20,805
6. Share Capital
2025 2024
Allotted, called up and fully paid £ £
445 Ordinary Shares of £ 1.00 each 445 445
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7. Ultimate Controlling Party
The company's ultimate controlling party is Mr R Snow .
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