REGISTERED NUMBER: 09916657

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

The BocaGroup Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C M Thompson

Mr M J Thompson

Mrs S L Thompson

REGISTERED OFFICE:

Malthouse Farm

East End Lane

Little Somerford

Wiltshire

SN15 5JX

REGISTERED NUMBER:

09916657

FIXED ASSETS

Tangible assets

4

3,966,250

4,258,048

CURRENT ASSETS

Debtors

5

2,410

187

Cash at bank

22,704

29,172

25,114

29,359

CREDITORS

Amounts falling due within one year

6

59,228

106,889

NET CURRENT LIABILITIES

(34,114

)

(77,530

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,932,136

4,180,518

CREDITORS

Amounts falling due after more than one year

7

3,389,844

3,650,000

NET ASSETS

542,292

530,518

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

541,992

530,218

542,292

530,518

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

Mr C M Thompson - Director

Mr M J Thompson - Director

Mrs S L Thompson - Director

1.	STATUTORY INFORMATION

The BocaGroup Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Plant and machinery

-

33% on straight line basis

Motor vehicles

-

25% on reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 January 2024

4,257,171

1,470

-

4,258,641

Additions

-

4,500

14,610

19,110

Disposals

(305,314

)

-

-

(305,314

)

At 31 December 2024

3,951,857

5,970

14,610

3,972,437

DEPRECIATION

At 1 January 2024

-

593

-

593

Charge for year

-

1,941

3,653

5,594

At 31 December 2024

-

2,534

3,653

6,187

NET BOOK VALUE

At 31 December 2024

3,951,857

3,436

10,957

3,966,250

At 31 December 2023

4,257,171

877

-

4,258,048

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

2,410

187

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

87

-

Tax

1,099

15,943

Other creditors

16,535

18,085

Directors' current accounts

38,777

70,341

Accruals and deferred income

2,730

2,520

59,228

106,889

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

1,200,000

1,340,000

Directors' loan accounts

2,189,844

2,310,000

3,389,844

3,650,000

Included within creditors due greater than once year is a loan of £1,200,000 (2023 : £1,340,000) with the following securities; 1. A first legal charge over 1 1a and 1b Rodbourne Road Swindon SN2 2AG and its associated assets. 2. A first legal charge over 99b County Road Swindon SN1 2EE. 3. A first legal charge over Mavistan House 50 Groundwell Road Swindon SN1 2LU and its associated assets. 4. A first legal charge over 57 Dean Street Swindon SN1 5EQ and its associated assets. 5. A first legal charge over 33 Gooch Street Swindon SN1 2BA and its associated assets. 6. A first legal charge over 39 39a 40 and 40a Hawkins Street Swindon SN2 2AQ and its associated assets. 7. A first legal charge over Samara House 188 - 190 Ferndale Road Swindon SN2 1HB and its associated assets. 8. A first legal charge over 296 Cricklade Road Swindon SN2 8AY and its associated assets. 10. A first legal charge over Preston House 51 East Street Warminster BA12 9BY and its associated assets. 11. A first legal charge over Flat 8 Progress House Chesham HP5 1PL and its associated assets. 12. A debenture over the borrowers whole assets and undertaking.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

Mr C M Thompson

Balance outstanding at start of year

(1,443

)

(3,780

)

Amounts advanced

193,833

4,582

Amounts repaid

(231,167

)

(2,245

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(38,777

)

(1,443

)

Mr M J Thompson

Balance outstanding at start of year

(2,378,898

)

(2,444,619

)

Amounts advanced

193,054

74,100

Amounts repaid

(4,000

)

(8,379

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,189,844

)

(2,378,898

)