Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09342646 Mrs Jolene Vinn Mr Matthew Vinn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09342646 2024-03-31 09342646 2025-03-31 09342646 2024-04-01 2025-03-31 09342646 frs-core:CurrentFinancialInstruments 2025-03-31 09342646 frs-core:Non-currentFinancialInstruments 2025-03-31 09342646 frs-core:BetweenOneFiveYears 2025-03-31 09342646 frs-core:ComputerEquipment 2025-03-31 09342646 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09342646 frs-core:ComputerEquipment 2024-03-31 09342646 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 09342646 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 09342646 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 09342646 frs-core:MotorVehicles 2025-03-31 09342646 frs-core:MotorVehicles 2024-04-01 2025-03-31 09342646 frs-core:MotorVehicles 2024-03-31 09342646 frs-core:PlantMachinery 2025-03-31 09342646 frs-core:PlantMachinery 2024-04-01 2025-03-31 09342646 frs-core:PlantMachinery 2024-03-31 09342646 frs-core:WithinOneYear 2025-03-31 09342646 frs-core:ShareCapital 2025-03-31 09342646 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09342646 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09342646 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09342646 frs-bus:SmallEntities 2024-04-01 2025-03-31 09342646 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09342646 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09342646 frs-bus:Director1 2024-04-01 2025-03-31 09342646 frs-bus:Director2 2024-04-01 2025-03-31 09342646 frs-countries:EnglandWales 2024-04-01 2025-03-31 09342646 2023-03-31 09342646 2024-03-31 09342646 2023-04-01 2024-03-31 09342646 frs-core:CurrentFinancialInstruments 2024-03-31 09342646 frs-core:Non-currentFinancialInstruments 2024-03-31 09342646 frs-core:BetweenOneFiveYears 2024-03-31 09342646 frs-core:WithinOneYear 2024-03-31 09342646 frs-core:ShareCapital 2024-03-31 09342646 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09342646
Boss Fabrication Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Aston Shaw Ltd (Cambridge)
Musgrave Farm
Horningsea Road
Fen Ditton, Cambridge
CB5 8SZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09342646
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 380,748 335,893
380,748 335,893
CURRENT ASSETS
Stocks 5 13,358 14,842
Debtors 6 381,622 347,593
Cash at bank and in hand 180,528 136,719
575,508 499,154
Creditors: Amounts Falling Due Within One Year 7 (382,336 ) (310,044 )
NET CURRENT ASSETS (LIABILITIES) 193,172 189,110
TOTAL ASSETS LESS CURRENT LIABILITIES 573,920 525,003
Creditors: Amounts Falling Due After More Than One Year 8 (155,987 ) (81,302 )
NET ASSETS 417,933 443,701
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 417,833 443,601
SHAREHOLDERS' FUNDS 417,933 443,701
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
Mr Matthew Vinn
Director
16/09/2025
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
Boss Fabrication Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09342646 . The registered office is The Barn, Musgrave Farm, Horningsea Road, Fen Ditton, Cambridge, CB5 8SZ .
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:
Leasehold - 5% straight line
Plant & Machinery - 20% reducing balance
Motor Vehicles - 25% reducing balance
Computer Equipment - 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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2.6. 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: 5 (2024: 5)
5 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 22,313 275,923 310,375 5,179 613,790
Additions - 40,861 121,859 1,454 164,174
Disposals - - (42,270 ) - (42,270 )
As at 31 March 2025 22,313 316,784 389,964 6,633 735,694
Depreciation
As at 1 April 2024 1,116 131,540 142,617 2,624 277,897
Provided during the period 1,115 34,868 63,797 716 100,496
Disposals - - (23,447 ) - (23,447 )
As at 31 March 2025 2,231 166,408 182,967 3,340 354,946
Net Book Value
As at 31 March 2025 20,082 150,376 206,997 3,293 380,748
As at 1 April 2024 21,197 144,383 167,758 2,555 335,893
5. Stocks
2025 2024
£ £
Stock 13,358 14,842
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 189,853 235,892
Amounts owed by participating interests 44,769 111,701
Other debtors 147,000 -
381,622 347,593
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 46,258 44,254
Trade creditors 56,668 38,511
Bank loans and overdrafts 17,978 18,000
Other creditors 74,117 75,847
Taxation and social security 187,315 133,432
382,336 310,044
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 154,487 61,802
Bank loans 1,500 19,500
155,987 81,302
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 46,258 44,254
Later than one year and not later than five years 154,487 61,802
200,745 106,056
200,745 106,056
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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