Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13824245 A V Boes M A Boes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13824245 2023-12-31 13824245 2024-12-31 13824245 2024-01-01 2024-12-31 13824245 frs-core:CurrentFinancialInstruments 2024-12-31 13824245 frs-core:ComputerEquipment 2024-12-31 13824245 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13824245 frs-core:ComputerEquipment 2023-12-31 13824245 frs-core:ShareCapital 2024-12-31 13824245 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13824245 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13824245 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13824245 frs-bus:SmallEntities 2024-01-01 2024-12-31 13824245 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13824245 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13824245 frs-bus:Director1 2024-01-01 2024-12-31 13824245 frs-bus:Director2 2024-01-01 2024-12-31 13824245 frs-countries:EnglandWales 2024-01-01 2024-12-31 13824245 2022-12-31 13824245 2023-12-31 13824245 2023-01-01 2023-12-31 13824245 frs-core:CurrentFinancialInstruments 2023-12-31 13824245 frs-core:ShareCapital 2023-12-31 13824245 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13824245
Boes Wholesale Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13824245
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,601 602
1,601 602
CURRENT ASSETS
Stocks 5 10,999 13,612
Cash at bank and in hand 292 644
11,291 14,256
Creditors: Amounts Falling Due Within One Year 6 (19,110 ) (15,991 )
NET CURRENT ASSETS (LIABILITIES) (7,819 ) (1,735 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,218 ) (1,133 )
NET LIABILITIES (6,218 ) (1,133 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (6,318 ) (1,233 )
SHAREHOLDERS' FUNDS (6,218) (1,133)
For the year ending 31 December 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 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
A V Boes
Director
29th August 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
Boes Wholesale Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13824245 . The registered office is Unit 8 Newbarn Farm, Brick Kiln Road, Wellingborough, Northamptonshire, NN9 6HY.
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. Going Concern Disclosure
The company has made a loss in the year. The director is confident that the company has sufficient reserves in place to continue to trading for the next 12 months and intends to continue to support the business for the foreseeable future.
The accounts have therefore been prepared under a Going Concern basis.
2.3. 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.
2.4. 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 5 years
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 in respect of all timing differences that have originated but not reversed at 31 December 2024.
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: NIL (2023: NIL)
- -
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 1,003
Additions 1,500
As at 31 December 2024 2,503
Depreciation
As at 1 January 2024 401
Provided during the period 501
As at 31 December 2024 902
Net Book Value
As at 31 December 2024 1,601
As at 1 January 2024 602
5. Stocks
2024 2023
£ £
Stock 10,999 13,612
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) 15
Other loans 3,148 7,993
Other creditors 15,963 7,983
19,110 15,991
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3