REGISTERED NUMBER: 09929642 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BOSI CONSULTANCY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Bosi

REGISTERED OFFICE:

Studio I1C

Witan Studios

Witan Gate

Milton Keynes

Buckinghamshire

MK9 1EF

REGISTERED NUMBER:

09929642 (England and Wales)

ACCOUNTANTS:

Panton Accountancy Services Limited

Studio I1C

Witan Studios

Witan Gate

Milton Keynes

Buckinghamshire

MK9 1EF

FIXED ASSETS

Tangible assets

4

79,833

87,915

CURRENT ASSETS

Stocks

5

10,115

10,065

Debtors

6

18,489

14,768

Cash at bank and in hand

116,962

141,677

145,566

166,510

CREDITORS

Amounts falling due within one year

7

179,767

199,954

NET CURRENT LIABILITIES

(34,201

)

(33,444

)

TOTAL ASSETS LESS CURRENT LIABILITIES

45,632

54,471

PROVISIONS FOR LIABILITIES

15,206

16,704

NET ASSETS

30,426

37,767

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

30,424

37,765

SHAREHOLDERS' FUNDS

30,426

37,767

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

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

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2025 and were signed by:

C Bosi - Director

1.	STATUTORY INFORMATION

Bosi Consultancy 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Improvements to property

-

in accordance with the property

Kitchen plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Electrical equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Kitchen

Fixtures

to

plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2024

105,735

25,072

44,986

Additions

-

1,154

521

At 31 December 2024

105,735

26,226

45,507

DEPRECIATION

At 1 January 2024

34,533

21,585

34,212

Charge for year

5,048

1,270

3,840

At 31 December 2024

39,581

22,855

38,052

NET BOOK VALUE

At 31 December 2024

66,154

3,371

7,455

At 31 December 2023

71,202

3,487

10,774

Electrical

Website

equipment

Totals

£

£

£

COST

At 1 January 2024

2,150

15,665

193,608

Additions

-

1,454

3,129

At 31 December 2024

2,150

17,119

196,737

DEPRECIATION

At 1 January 2024

708

14,655

105,693

Charge for year

107

946

11,211

At 31 December 2024

815

15,601

116,904

NET BOOK VALUE

At 31 December 2024

1,335

1,518

79,833

At 31 December 2023

1,442

1,010

87,915

5.

STOCKS

31.12.24

31.12.23

£

£

Finished goods

10,115

10,065

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

18,489

14,768

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

20,717

31,365

Trade creditors

56,477

59,585

Taxation and social security

48,265

37,287

Other creditors

54,308

71,717

179,767

199,954

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director.