Registered number
12975722
Boskerris Limited
Filleted Accounts
31 December 2024
Boskerris Limited
Registered number: 12975722
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,083,588 2,158,233
Current assets
Stocks 2,267 2,268
Debtors 4 3,083 -
Cash at bank and in hand 402,062 297,065
407,412 299,333
Creditors: amounts falling due within one year 5 (2,435,180) (2,409,881)
Net current liabilities (2,027,768) (2,110,548)
Net assets 55,820 47,685
Capital and reserves
Called up share capital 1 1
Profit and loss account 55,819 47,684
Shareholder's funds 55,820 47,685
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mark Scanlon
Director
Approved by the board on 3 September 2025
Boskerris Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 2% straight line basis
Fixtures and equipment 33% on reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price).
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price)
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 18 18
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 January 2024 2,145,512 383,273 2,528,785
Additions - 10,426 10,426
At 31 December 2024 2,145,512 393,699 2,539,211
Depreciation
At 1 January 2024 116,733 253,819 370,552
Charge for the year 38,911 46,160 85,071
At 31 December 2024 155,644 299,979 455,623
Net book value
At 31 December 2024 1,989,868 93,720 2,083,588
At 31 December 2023 2,028,779 129,454 2,158,233
4 Debtors 2024 2023
£ £
Other debtors 3,083 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 8,691 4,866
Taxation and social security costs 44,173 21,604
Other creditors 2,382,316 2,383,411
2,435,180 2,409,881
6 Related party transactions
Mark Scanlon is the director of the company. Amounts due to the related parties was £2,376,399 ( 2023-£2,376,399) .
7 Controlling party
The company is controlled by Mark Scanlon by virtue of his shareholding.
8 Other information
Boskerris Limited is a private company limited by shares and incorporated in England. Its registered office is:
Brooksby
Donkey Lane
Bourne End
Buckinghamshire
SL8 5RR
Boskerris Limited 12975722 false 2024-01-01 2024-12-31 2024-12-31 VT Final Accounts April 2025 Mark Scanlon No description of principal activity 12975722 2023-01-01 2023-12-31 12975722 core:WithinOneYear 2023-12-31 12975722 core:ShareCapital 2023-12-31 12975722 core:RetainedEarningsAccumulatedLosses 2023-12-31 12975722 2024-01-01 2024-12-31 12975722 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12975722 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12975722 bus:Director40 2024-01-01 2024-12-31 12975722 1 2024-01-01 2024-12-31 12975722 2 2024-01-01 2024-12-31 12975722 core:LandBuildings 2024-01-01 2024-12-31 12975722 core:PlantMachinery 2024-01-01 2024-12-31 12975722 countries:England 2024-01-01 2024-12-31 12975722 bus:FRS102 2024-01-01 2024-12-31 12975722 bus:FilletedAccounts 2024-01-01 2024-12-31 12975722 2024-12-31 12975722 core:WithinOneYear 2024-12-31 12975722 core:ShareCapital 2024-12-31 12975722 core:RetainedEarningsAccumulatedLosses 2024-12-31 12975722 core:LandBuildings 2024-12-31 12975722 core:PlantMachinery 2024-12-31 12975722 2023-12-31 12975722 core:LandBuildings 2023-12-31 12975722 core:PlantMachinery 2023-12-31 iso4217:GBP xbrli:pure