Company Registration No. 11379545 (England and Wales)
Boast Site Services Ltd
Unaudited accounts
for the year ended 30 June 2025
Boast Site Services Ltd
Unaudited accounts
Contents
Boast Site Services Ltd
Company Information
for the year ended 30 June 2025
Directors
Joseph Stevens
John Boulter
Company Number
11379545 (England and Wales)
Registered Office
Unit M2, Lambs Farm, Business park
Basingstoke Road
Swallowfield
Reading
RG7 1PQ
United Kingdom
Accountants
Cube Accounting Limited
Suite 13B & 13C, Davy Court
Castle Mound Way
Rugby
Warwickshire
CV23 0UZ
Boast Site Services Ltd
Statement of financial position
as at 30 June 2025
Tangible assets
82,811
63,982
Cash at bank and in hand
253,976
171,269
Creditors: amounts falling due within one year
(374,358)
(185,662)
Net current assets
312,562
269,726
Total assets less current liabilities
395,373
333,708
Creditors: amounts falling due after more than one year
(176,733)
(20,000)
Provisions for liabilities
Deferred tax
(20,702)
(15,995)
Net assets
197,938
297,713
Called up share capital
120
180
Profit and loss account
197,818
297,533
Shareholders' funds
197,938
297,713
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by
Joseph Stevens
Director
Company Registration No. 11379545
Boast Site Services Ltd
Notes to the Accounts
for the year ended 30 June 2025
Boast Site Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11379545. The registered office is Unit M2, Lambs Farm, Business park, Basingstoke Road, Swallowfield, Reading, RG7 1PQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Computer equipment
33% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Boast Site Services Ltd
Notes to the Accounts
for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
8,000
71,420
5,896
85,316
Additions
-
45,995
-
45,995
Disposals
-
(16,500)
-
(16,500)
At 30 June 2025
8,000
100,915
5,896
114,811
At 1 July 2024
267
17,695
3,372
21,334
Charge for the year
1,547
19,944
1,123
22,614
On disposals
-
(11,948)
-
(11,948)
At 30 June 2025
1,814
25,691
4,495
32,000
At 30 June 2025
6,186
75,224
1,401
82,811
At 30 June 2024
7,733
53,725
2,524
63,982
Amounts falling due within one year
Trade debtors
405,662
255,994
Accrued income and prepayments
15,199
14,797
Other debtors
12,083
13,328
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
30,625
-
Obligations under finance leases and hire purchase contracts
5,617
-
Trade creditors
217,130
119,538
Taxes and social security
60,425
53,316
Other creditors
3,112
3,687
Loans from directors
1
1,867
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
28,712
-
Boast Site Services Ltd
Notes to the Accounts
for the year ended 30 June 2025
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).