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Registered number: 07980349
BOADICEA TECHNOLOGIES LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Daniel Wolfson & Co Ltd
382 Dns House Kenton Road
Harrow
Greater London
HA3 8DP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07980349
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 936 -
Investment Properties 5 630,000 630,000
630,936 630,000
CURRENT ASSETS
Debtors 6 1,806 1,641
Cash at bank and in hand 2,565 4,778
4,371 6,419
Creditors: Amounts Falling Due Within One Year 7 (7,179 ) (6,366 )
NET CURRENT ASSETS (LIABILITIES) (2,808 ) 53
TOTAL ASSETS LESS CURRENT LIABILITIES 628,128 630,053
Creditors: Amounts Falling Due After More Than One Year 8 (396,000 ) (409,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (44,604 ) (44,370 )
NET ASSETS 187,524 176,683
CAPITAL AND RESERVES
Called up share capital 10 40 40
Revaluation reserve 12 94,775 94,775
Profit and Loss Account 92,709 81,868
SHAREHOLDERS' FUNDS 187,524 176,683
Page 1
Page 2
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.
On behalf of the board
Mrs T Horne
Director
08/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BOADICEA TECHNOLOGIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07980349 . The registered office is 32 Sandpit Lane, St. Albans, Hertfordshire, AL1 4HG.
2. Accounting Policies
2.1. Basis of Preparation of 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. 
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
2.3. 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:
Computer Equipment Straight line over 3 years
2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
2.6. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 -
Additions 1,404
As at 31 March 2025 1,404
Depreciation
As at 1 April 2024 -
Provided during the period 468
As at 31 March 2025 468
Net Book Value
As at 31 March 2025 936
As at 1 April 2024 -
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 630,000
Cost or valuation as at 31 March 2025 is represented by:
£
At Cost
452,518
At Valuation
177,482
image
630,000
image
The investment properties have been valued at the balance sheet date by the directors, who believe the carrying value to be
its fair value. There has been no valuation of investment properties done by an independent valuer.
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,806 1,641
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 95
Tax 2,613 3,647
Accruals and deferred income 3,030 1,966
Directors' loan accounts 1,536 658
7,179 6,366
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 396,000 409,000
9. Deferred Taxation
2025 2024
£ £
Other timing differences 44,604 44,370
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
40 Ordinary Shares of £ 1.00 each 40 40
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 1,000 2,000
12. Reserves
Revaluation Reserve
£
As at 1 April 2024 94,775
As at 31 March 2025 94,775
13. Related Party Disclosures
During the year, total dividends of £1,000 (2024 - £2,000) were paid to the directors. 
14. Controlling Parties
Mr and Mrs Horne are the ultimate controlling parties by virtue of their combined 100% ownership of ordinary share capital.
Page 5