IRIS Accounts Production v25.2.0.378 15104432 Board of Directors 30.8.23 31.12.24 31.12.24 false true false false true false Ordinary 1.00000 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh151044322023-08-29151044322024-12-31151044322023-08-302024-12-31151044322023-08-2915104432ns15:EnglandWales2023-08-302024-12-3115104432ns14:PoundSterling2023-08-302024-12-3115104432ns10:Director12023-08-302024-12-3115104432ns10:PrivateLimitedCompanyLtd2023-08-302024-12-3115104432ns10:SmallEntities2023-08-302024-12-3115104432ns10:AuditExempt-NoAccountantsReport2023-08-302024-12-3115104432ns10:SmallCompaniesRegimeForDirectorsReport2023-08-302024-12-3115104432ns10:SmallCompaniesRegimeForAccounts2023-08-302024-12-3115104432ns10:FullAccounts2023-08-302024-12-3115104432ns10:OrdinaryShareClass12023-08-302024-12-31151044321ns10:OrdinaryShareClass12023-08-302024-12-3115104432ns10:RegisteredOffice2023-08-302024-12-3115104432ns5:CurrentFinancialInstruments2024-12-3115104432ns5:ShareCapital2024-12-3115104432ns5:RetainedEarningsAccumulatedLosses2024-12-3115104432ns5:PlantMachinery2023-08-302024-12-3115104432ns5:FurnitureFittings2023-08-302024-12-3115104432ns5:PlantMachinery2024-12-3115104432ns5:FurnitureFittings2024-12-3115104432ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3115104432ns10:OrdinaryShareClass12024-12-31
REGISTERED NUMBER: 15104432 (England and Wales)











Boluda Lines Uk Ltd

Unaudited Financial Statements

for the Period 30 August 2023 to 31 December 2024






Boluda Lines Uk Ltd (Registered number: 15104432)






Contents of the Financial Statements
for the Period 30 August 2023 to 31 December 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Boluda Lines Uk Ltd

Company Information
for the Period 30 August 2023 to 31 December 2024







Directors: J V Rogel





Registered office: Suite 4 Merchants Place
Brunswick Business Park
Liverpool
L2 0PJ





Registered number: 15104432 (England and Wales)






Boluda Lines Uk Ltd (Registered number: 15104432)

Balance Sheet
31 December 2024

Notes £   
Fixed assets
Tangible assets 4 7,593

Current assets
Debtors 5 449,543
Cash at bank and in hand 7,778
457,321
Creditors
Amounts falling due within one year 6 (418,494 )
Net current assets 38,827
Total assets less current liabilities 46,420

Capital and reserves
Called up share capital 7 100
Retained earnings 46,320
Shareholders' funds 46,420

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Boluda Lines Uk Ltd (Registered number: 15104432)

Balance Sheet - continued
31 December 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:





J V Rogel - Director


Boluda Lines Uk Ltd (Registered number: 15104432)

Notes to the Financial Statements
for the Period 30 August 2023 to 31 December 2024

1. Statutory information

Boluda Lines Uk Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost

Taxation
Taxation for the period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. Employees and directors

The average number of employees during the period was 8 .

Boluda Lines Uk Ltd (Registered number: 15104432)

Notes to the Financial Statements - continued
for the Period 30 August 2023 to 31 December 2024

4. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
Additions 2,570 5,298 7,868
At 31 December 2024 2,570 5,298 7,868
Depreciation
Charge for period 54 221 275
At 31 December 2024 54 221 275
Net book value
At 31 December 2024 2,516 5,077 7,593

5. Debtors: amounts falling due within one year
£   
Trade debtors 415,351
Other debtors 18,863
VAT 8,850
Prepayments 6,479
449,543

6. Creditors: amounts falling due within one year
£   
Bank loans and overdrafts 236,786
Trade creditors 161,604
Corporation tax 10,985
Social security and other taxes 7,619
Accrued expenses 1,500
418,494

Boluda Lines Uk Ltd (Registered number: 15104432)

Notes to the Financial Statements - continued
for the Period 30 August 2023 to 31 December 2024

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

8. Related party disclosures

Sales during the year of £415,351 were to the ultimate controlling company, Boluda Lines S.A. A company incorporated in Spain. Transactions were considered to be at market rates.

Trade debtors of £415,351 were owed from Boluda Lines S.A.

9. Ultimate controlling party

The ultimate controlling party is Boluda Lines S.A.