REGISTERED NUMBER: 09935779 (England and Wales)

Boors Ltd

Unaudited Financial Statements for the Year Ended 31 January 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

A D Boor

Mrs L Boor

REGISTERED OFFICE:

43 Church Street

Pinchbeck

Spalding

Lincolnshire

PE11 3UB

REGISTERED NUMBER:

09935779 (England and Wales)

ACCOUNTANTS:

Salway and Wright

32 The Crescent

Spalding

Lincolnshire

PE11 1AF

FIXED ASSETS

Tangible assets

4

229,502

219,802

CURRENT ASSETS

Stocks

6,000

6,000

Debtors

5

166,552

169,056

Cash at bank

717,895

399,147

890,447

574,203

CREDITORS

Amounts falling due within one year

6

565,539

539,524

NET CURRENT ASSETS

324,908

34,679

TOTAL ASSETS LESS CURRENT LIABILITIES

554,410

254,481

PROVISIONS FOR LIABILITIES

24,050

24,050

NET ASSETS

530,360

230,431

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

530,160

230,231

SHAREHOLDERS' FUNDS

530,360

230,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 3 October 2025 and were signed on its behalf by:

A D Boor - Director

Mrs L Boor - Director

1.	STATUTORY INFORMATION

Boors 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.

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.

Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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 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 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.

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.

Government grants

Government grants received or receivable are treated as revenue and credited to the income statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	TANGIBLE FIXED ASSETS

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 1 February 2024

34,993

222,168

257,161

Additions

-

54,816

54,816

At 31 January 2025

34,993

276,984

311,977

DEPRECIATION

At 1 February 2024

20,844

16,515

37,359

Charge for year

1,618

43,498

45,116

At 31 January 2025

22,462

60,013

82,475

NET BOOK VALUE

At 31 January 2025

12,531

216,971

229,502

At 31 January 2024

14,149

205,653

219,802

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

166,552

169,056

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

-

35,000

Trade creditors

64,597

137,750

Tax

64,108

30,301

Other creditors

436,834

336,473

565,539

539,524