Company registration number 11007978 (England and Wales)
BOOST ENTERPRISES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
BOOST ENTERPRISES LTD
CONTENTS
Page
Accountant's report
2
Balance sheet
3
Notes to the financial statements
4
BOOST ENTERPRISES LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 OCTOBER 2024
- 1 -

The director presents his annual report and financial statements for the year ended 31 October 2024.

Principal activities

The principal activity of the company continued to be that of business services consultant.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr S B Ball
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr S B Ball
Director
24 July 2025
BOOST ENTERPRISES LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF BOOST ENTERPRISES LTD
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boost Enterprises Ltd for the year ended 31 October 2024 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of Boost Enterprises Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Boost Enterprises Ltd and state those matters that we have agreed to state to the board of directors of Boost Enterprises Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boost Enterprises Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Boost Enterprises Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Boost Enterprises Ltd. You consider that Boost Enterprises Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Boost Enterprises Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
BN21 2AH
England
24 July 2024
BOOST ENTERPRISES LTD
BALANCE SHEET
AS AT
31 OCTOBER 2024
31 October 2024
- 3 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
18,030
20,311
Current assets
Debtors
5
15,840
61,182
Cash at bank and in hand
451,479
424,124
467,319
485,306
Creditors: amounts falling due within one year
6
(14,519)
(37,602)
Net current assets
452,800
447,704
Net assets
470,830
468,015
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
470,730
467,915
Total equity
470,830
468,015

For the financial year ended 31 October 2024 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 July 2025
Mr S B Ball
Director
Company registration number 11007978 (England and Wales)
BOOST ENTERPRISES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
- 4 -
1
Accounting policies
Company information

Boost Enterprises Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 225, 5 High Street, Maidenhead, Berkshire, SL6 1JN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.The Financial Statements have been prepared under the historical cost convention.

1.2
Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

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

 

1.4
Intangible fixed assets other than goodwill
Patents & licences
20%
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25%
Computers
25%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

BOOST ENTERPRISES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax has bot been recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The directors do not believe that this is necessary and accept this accounting treatment does not comply with Financial Reporting Standard 102.

 

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
1
1
3
Intangible fixed assets
Patents & licences
£
Cost
At 1 November 2023 and 31 October 2024
1,300
Amortisation and impairment
At 1 November 2023 and 31 October 2024
1,300
Carrying amount
At 31 October 2024
-
0
At 31 October 2023
-
0
BOOST ENTERPRISES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 6 -
4
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 November 2023
17,130
31,801
48,931
Additions
-
0
4,300
4,300
Disposals
-
0
(2,481)
(2,481)
At 31 October 2024
17,130
33,620
50,750
Depreciation and impairment
At 1 November 2023
9,615
19,005
28,620
Depreciation charged in the year
1,286
4,725
6,011
Eliminated in respect of disposals
-
0
(1,911)
(1,911)
At 31 October 2024
10,901
21,819
32,720
Carrying amount
At 31 October 2024
6,229
11,801
18,030
At 31 October 2023
7,515
12,796
20,311
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
6,512
35,840
Amounts owed by group undertakings
-
0
200
Other debtors
2,121
1,079
Prepayments and accrued income
7,207
24,063
15,840
61,182
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
780
1,349
Corporation tax
11,801
27,405
Other taxation and social security
(94)
-
0
Other creditors
2,032
8,848
14,519
37,602
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