REGISTERED NUMBER: 13240553 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 June 2025

for

Boulevards 21 Limited

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

G A B Ribeiro

G B B Ribeiro

J F Ribeiro

REGISTERED OFFICE:

4c Market Place

Morpeth

Northumberland

NE61 1HG

REGISTERED NUMBER:

13240553 (England and Wales)

ACCOUNTANTS:

Thornton Accountancy Ltd

87 Station Road

Ashington

Northumberland

NE63 8RS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boulevards 21 Limited for the period ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Boulevards 21 Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boulevards 21 Limited and state those matters that we have agreed to state to the Board of Directors of Boulevards 21 Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Boulevards 21 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Boulevards 21 Limited. You consider that Boulevards 21 Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Boulevards 21 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thornton Accountancy Ltd

87 Station Road

Ashington

Northumberland

NE63 8RS

23 September 2025

FIXED ASSETS

Tangible assets

4

36,255

58,906

CURRENT ASSETS

Stocks

5

3,400

1,850

Debtors

6

39,772

10,769

Cash at bank and in hand

87,909

161,961

131,081

174,580

CREDITORS

Amounts falling due within one year

7

81,733

120,950

NET CURRENT ASSETS

49,348

53,630

TOTAL ASSETS LESS CURRENT LIABILITIES

85,603

112,536

CREDITORS

Amounts falling due after more than one year

8

(41,637

)

(48,016

)

PROVISIONS FOR LIABILITIES

(8,854

)

(14,530

)

NET ASSETS

35,112

49,990

CAPITAL AND RESERVES

Called up share capital

100

2

Retained earnings

35,012

49,988

SHAREHOLDERS' FUNDS

35,112

49,990

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

G B B Ribeiro - Director

1.	STATUTORY INFORMATION

Boulevards 21 Limited 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.

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.

Motor vehicles

-

25% on reducing balance per annum

Computer equipment

-

33%Straight Line

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 period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

61,995

833

62,828

Additions

-

993

993

At 30 June 2025

61,995

1,826

63,821

DEPRECIATION

At 1 April 2024

3,875

47

3,922

Charge for period

22,702

942

23,644

At 30 June 2025

26,577

989

27,566

NET BOOK VALUE

At 30 June 2025

35,418

837

36,255

At 31 March 2024

58,120

786

58,906

5.

STOCKS

2025

2024

£

£

Stocks

3,400

1,850

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

36,332

8,499

Prepayments

3,440

2,270

39,772

10,769

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,103

5,103

Trade creditors

14,744

16,601

Tax

16,701

990

Social security and other taxes

1,595

2,615

VAT

25,440

23,198

Other creditors

-

12,474

Pensions control

150

436

Directors' current accounts

-

23,533

Accrued expenses

18,000

36,000

81,733

120,950

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

41,637

48,016

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 June 2025 and the year ended 31 March 2024:

2025

2024

£

£

G B B Ribeiro

Balance outstanding at start of period

(23,533

)

221,762

Amounts advanced

52,393

-

Amounts repaid

-

(245,295

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

28,860

(23,533

)

G A B Ribeiro

Balance outstanding at start of period

8,499

(22,116

)

Amounts advanced

-

30,615

Amounts repaid

(1,027

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

7,472

8,499