BOP South Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

BOP South Ltd

(Registration number: 12606869)
Statement of Financial Position as at 31 December 2024

	Note	2024 £	2024 £
Fixed assets
Tangible assets	4	1,973	-
Current assets
Debtors	5	2	2
Cash at bank and in hand		85,000	-
		85,002	2
Creditors: Amounts falling due within one year	6	(88,642)	-
Net current (liabilities)/assets		(3,640)	2
Net (liabilities)/assets		(1,667)	2
Capital and reserves
Called up share capital		2	2
Profit and loss account		(1,669)	-
Shareholders' (deficit)/funds		(1,667)	2

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 11 September 2025 and signed on its behalf by:
 

O Jowett Director

B Jowett Director

BOP South Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Castle Street
Bridgwater
TA6 3DD
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Disclosure of long or short period

The accounting period being reported on runs from 1 June 2024 to 31 December 2024, this is due to the company changing it's accounting reference date. The company was dormant in the comparative period and therefore not entirely comparable.

Going concern

The financial statements have been prepared on a going concern basis. The directors have agreed to continue to support the company for at least a period of 12 months after signing the accounts.

BOP South Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 December 2024 (continued)

2	Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
Additions	1,973	1,973
At 31 December 2024	1,973	1,973
Depreciation
Carrying amount
At 31 December 2024	1,973	1,973

Included within the net book value of land and buildings above is £1,973 (2024 - £Nil) in respect of freehold land and buildings.
 

BOP South Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 December 2024 (continued)

5

Debtors

	2024 £	2024 £
Other debtors	2	2
	2	2

6

Creditors

Creditors: amounts falling due within one year

	2024 £	2024 £
Due within one year
Accruals and deferred income	400	-
Other creditors	88,242	-
	88,642	-