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Registered number: 05426905
Bojen Electrical Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Brookwood Accountancy Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05426905
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 103,722 133,908
103,722 133,908
CURRENT ASSETS
Debtors 5 533,518 267,698
Cash at bank and in hand 986,729 1,113,930
1,520,247 1,381,628
Creditors: Amounts Falling Due Within One Year 6 (554,246 ) (563,911 )
NET CURRENT ASSETS (LIABILITIES) 966,001 817,717
TOTAL ASSETS LESS CURRENT LIABILITIES 1,069,723 951,625
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,237 ) (29,347 )
NET ASSETS 1,056,486 922,278
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 1,056,386 922,178
SHAREHOLDERS' FUNDS 1,056,486 922,278
For the year ending 30 April 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
Mr Wayne Bound
Director
11/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bojen Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05426905 . The registered office is Unit 11, Fitzharris Industrial Estate, Wootton Road, Abingdon, Oxfordshire, OX14 1LD.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 3 years straight line & 25% Reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 30)
24 30
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2024 33,601 294,505 1,185 329,291
Additions 6,629 - - 6,629
As at 30 April 2025 40,230 294,505 1,185 335,920
Depreciation
As at 1 May 2024 24,313 170,774 296 195,383
Provided during the period 5,660 30,932 223 36,815
As at 30 April 2025 29,973 201,706 519 232,198
Net Book Value
As at 30 April 2025 10,257 92,799 666 103,722
As at 1 May 2024 9,288 123,731 889 133,908
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 522,127 257,657
Prepayments and accrued income 11,391 10,041
533,518 267,698
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 414,636 242,207
Corporation tax 57,219 212,724
Other taxes and social security 11,616 11,309
VAT 27,702 11,830
Net wages 8,395 8,644
Other creditors 12,821 27,666
Pension control 5,166 35,111
CIS 8,524 7,296
Directors' loan accounts 8,167 7,124
554,246 563,911
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3