Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-3122024-04-01falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03566214 2024-04-01 2025-03-31 03566214 2023-04-01 2024-03-31 03566214 2025-03-31 03566214 2024-03-31 03566214 c:CompanySecretary1 2024-04-01 2025-03-31 03566214 c:Director1 2024-04-01 2025-03-31 03566214 c:Director2 2024-04-01 2025-03-31 03566214 c:RegisteredOffice 2024-04-01 2025-03-31 03566214 d:FreeholdInvestmentProperty 2025-03-31 03566214 d:FreeholdInvestmentProperty 2024-03-31 03566214 d:FreeholdInvestmentProperty 2 2024-04-01 2025-03-31 03566214 d:CurrentFinancialInstruments 2025-03-31 03566214 d:CurrentFinancialInstruments 2024-03-31 03566214 d:Non-currentFinancialInstruments 2025-03-31 03566214 d:Non-currentFinancialInstruments 2024-03-31 03566214 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 03566214 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03566214 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 03566214 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 03566214 d:ShareCapital 2025-03-31 03566214 d:ShareCapital 2024-03-31 03566214 d:RetainedEarningsAccumulatedLosses 2025-03-31 03566214 d:RetainedEarningsAccumulatedLosses 2024-03-31 03566214 c:FRS102 2024-04-01 2025-03-31 03566214 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03566214 c:FullAccounts 2024-04-01 2025-03-31 03566214 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03566214 2 2024-04-01 2025-03-31 03566214 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 03566214







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


BOOCHFU DEVELOPMENTS LIMITED






































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BOOCHFU DEVELOPMENTS LIMITED
 


 
COMPANY INFORMATION


Directors
S. P. Archer 
K. J. A. Furey 




Company secretary
K. J. A. Furey



Registered number
03566214



Registered office
Ashcombe House
5 The Crescent

Leatherhead

Surrey

KT22 8DY




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


BOOCHFU DEVELOPMENTS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


BOOCHFU DEVELOPMENTS LIMITED
REGISTERED NUMBER:03566214



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 4 
768,000
1,000,000

  
768,000
1,000,000

Current assets
  

Debtors: amounts falling due within one year
 5 
43,582
60,755

Cash at bank and in hand
  
27,150
52,301

  
70,732
113,056

Creditors: amounts falling due within one year
 6 
(55,182)
(51,835)

Net current assets
  
 
 
15,550
 
 
61,221

Total assets less current liabilities
  
783,550
1,061,221

Creditors: amounts falling due after more than one year
 7 
-
(74,512)

Provisions for liabilities
  

Deferred tax
  
(82,305)
(126,385)

  
 
 
(82,305)
 
 
(126,385)

Net assets
  
701,245
860,324


Capital and reserves
  

Allotted called up and fully paid share capital
  
2
2

Profit and loss account
  
701,243
860,322

  
701,245
860,324


Page 1

 


BOOCHFU DEVELOPMENTS LIMITED
REGISTERED NUMBER:03566214


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S. P. Archer
K. J. A. Furey
Director
Director


Date: 16 June 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


BOOCHFU DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Boochfu Developments Limited is a private company limited by shares incorporated in England and Wales.  There is no trading address. The company's registered number and office is disclosed on the company Information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue consists of rent and service charges receivable and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

  
2.4

Investment property

Investment property is carried at fair value determined annually by an internal valuation completed by the directors 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. Changes in fair value are recognised in the Statement of Income and Retained Earnings.

Page 3

 


BOOCHFU DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.



3.


Employees




The average monthly number of employees, including directors who received no remuneration, during the year was 2 (2024 - 2).

Page 4

 


BOOCHFU DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Investment property


Freehold investment property

£



Valuation


At 1 April 2024
1,000,000


Deficit on revaluation
(232,000)



At 31 March 2025
768,000

The  valuation as at 31 March 2025 was made by the directors, on an open market value basis.


2025
2024
£
£


Historic cost
259,210
259,910

259,210
259,910

Page 5

 


BOOCHFU DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
6,230
3,741

Amounts owed by related party
-
24,000

Other debtors
16,811
15,680

Prepayments and accrued income
3,853
646

Tax recoverable
16,688
16,688

43,582
60,755



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
-
12,408

Trade creditors
558
246

Amounts owed to a related party
40,000
-

Corporation tax
8,245
5,535

Other creditors
1,279
30,352

Accruals and deferred income
5,100
3,294

55,182
51,835


The total bank loan was secured by a first legal charge over the freehold property held by the company's bankers. 


7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
-
74,512

-
74,512


The total bank loan was secured by a first legal charge over the freehold property held by the company's bankers. 


8.


Transactions with the director

At the beginning of the year a director owed the company £15,634 (2024 - £15,290). Interest of £352 (2024 - £344) was charged on this loan to the director at a rate of 2.25%. At the year end the balance owed to the company by a director was £15,986 (2024 - £15,634), this amount is shown in note 5 other debtors above. 

Page 6

 


BOOCHFU DEVELOPMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Related party transactions

At the balance sheet date the company owed £40,000 (2024 - was owed £24,000 as shown in debtors) as shown in creditors in note 6 above from a company under the control of the directors. No interest has been charged on this amount.

 
Page 7