Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31No description of principal activityfalsefalsetrue12023-11-011The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14444090 2023-11-01 2024-10-31 14444090 2022-10-26 2023-10-31 14444090 2024-10-31 14444090 2023-10-31 14444090 c:Director1 2023-11-01 2024-10-31 14444090 d:LeaseholdInvestmentProperty 2024-10-31 14444090 d:LeaseholdInvestmentProperty 2023-10-31 14444090 d:CurrentFinancialInstruments 2024-10-31 14444090 d:CurrentFinancialInstruments 2023-10-31 14444090 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 14444090 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 14444090 d:ShareCapital 2024-10-31 14444090 d:ShareCapital 2023-10-31 14444090 d:RetainedEarningsAccumulatedLosses 2024-10-31 14444090 d:RetainedEarningsAccumulatedLosses 2023-10-31 14444090 c:OrdinaryShareClass1 2023-11-01 2024-10-31 14444090 c:OrdinaryShareClass1 2024-10-31 14444090 c:OrdinaryShareClass1 2023-10-31 14444090 c:FRS102 2023-11-01 2024-10-31 14444090 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 14444090 c:FullAccounts 2023-11-01 2024-10-31 14444090 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 14444090 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14444090









BOZ PROPERTIES LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
BOZ PROPERTIES LTD
REGISTERED NUMBER: 14444090

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
403,480
403,480

Current assets
  

Debtors: amounts falling due within one year
 5 
600
-

Cash at bank and in hand
 6 
22,634
9,387

Creditors: amounts falling due within one year
 7 
(410,852)
(407,729)

Net current liabilities
  
 
 
(387,618)
 
 
(398,342)

Total assets less current liabilities
  
15,862
5,138

  

Net assets
  
15,862
5,138


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
15,762
5,038

  
15,862
5,138


The director considers 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 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.

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 comprehensive income 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: 




Ayhan Bozdag
Director

Date: 27 July 2025

Page 1

 
BOZ PROPERTIES LTD
REGISTERED NUMBER: 14444090
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BOZ PROPERTIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

BOZ PROPERTIES LTD is a private company limited by share capital, Incorporated in England and Wales, registration number 14444090. The address of the registered office is 291 Green Lanes, London, England, N13 4XS.

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

Sales related to rental income from investment properties is recognised on a straight-line basis over the term of the lease. The revenue recognition commences when the tenant take possession or controls the physical use of the lease space.

 
2.3

Taxation

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 balance sheet date in the countries where the Company operates and generates income.


 
2.4

Investment property

Investment property is carried at fair value determined annually by the director 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 profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
BOZ PROPERTIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Investment property


Long term leasehold investment property

£



Valuation


At 1 November 2023
403,480



At 31 October 2024
403,480

The 2024 valuations were made by the Director, on a fair value basis.





5.


Debtors

2024
2023
£
£


Prepayments and accrued income
600
-

600
-



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
22,634
9,387

22,634
9,387


Page 4

 
BOZ PROPERTIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,360
-

Corporation tax
2,515
1,182

Other creditors
404,597
405,347

Accruals and deferred income
1,380
1,200

410,852
407,729



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



9.


Related party transactions

Included within other creditors due in less than one year is a loan amount of £46,199 (2023: £46,199) due to the company director. The loan is unsecured, free of interest and repayable on demand.
Included within other creditors due in less than one year is a loan amount of £358,398 (2023: £359,148) due to the company's majorty shareholder. The loan is unsecured, free of interest and repayable on demand.

 
Page 5