Boardiez Ltd
Exception report
for the period ended 17 August 2025
The following differences exist between the previous year's closing balances per the accounts and the
current year's opening balances per the Trial Balance:
Tangible fixed assets
Opening balance at
1 October 2024 per
TB 		Balance at 30
September 2024 per
accounts 		Difference
£ £ £
Plant and machinery (Account 523)
Plant and machinery - cost - 588 (588)
Plant and machinery - depreciation - (368) 368
Plant and machinery - net book value - 220 (220)
Fixtures & fittings (Account 524)
Fixtures & fittings - cost - 190 (190)
Fixtures & fittings - depreciation - (126) 126
Fixtures & fittings - net book value - 64 (64)
Reserves
Opening balance at
1 October 2024 per
TB 		Balance at 30
September 2024 per
accounts 		Difference
£ £ £
Profit and loss account (Account 968) 37,950 37,951 (1)
37,950 37,951 (1)
This page does not form part of the statutory financial statements.
Company registration number: 14385153
Unaudited financial statements
for the period ended 17 August 2025
for
Boardiez Ltd
Pages for filing with the Registrar
Boardiez Ltd
Accountants' Report to the Director for the preparation of the unaudited financial
statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boardiez Ltd for the period ended 17 August 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Director of Boardiez Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Boardiez Ltd and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boardiez Ltd and its Director for our work, or for this report.
It is your duty to ensure that Boardiez Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Boardiez Ltd. You consider that Boardiez Ltd 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 accounts of Boardiez Ltd. 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.
Hemmingway + Partners
The Limes, Bayshill Road
Cheltenham
Gloucestershire
GL50 3AW
United Kingdom
Date: 24 September 2025
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Company registration number: 14385153
Boardiez Ltd
Balance sheet
as at 17 August 2025
17 Aug 25 30 Sep 24
£ £ £ £
Fixed assets - 284
Current assets 83 48,309
Creditors: amounts falling due within one year - (10,542)
Net current assets 83 37,767
Total assets less current liabilities 83 38,051
Creditors: amounts falling due after more than
one year 		17 -
NET ASSETS 100 38,051
CAPITAL AND RESERVES 100 38,051
Notes
1 Company information
Boardiez Ltd is a private company registered in England and Wales. Its registered number is 14385153. The company is limited by shares. Its registered office is Hemmingway + Partners Ltd, The Limes, Cheltenham, Gloucestershire, GL50 3AW.
2 Average number of employees
During the period the average number of employees was 1 (2024 - 1).
3 Differences
Tangible Fixed Assets
All tangible fixed assets were disposed of during the year. At the balance sheet date the company held no tangible fixed assets.

The opening balances shown within FreeAgent's internal reports do not reconcile to the trial balance. This arises because FreeAgent's Capital Assets module does not support disposals. The trial balance reflects the correct position — cost and accumulated depreciation have been cleared by journal, and the resulting loss on disposal has been recognised in the profit and loss account.

Retained Earnings
The opening balance on retained earnings differs by £1 compared with the closing position reported in the previous year's statutory accounts. The difference arises due to rounding in the prior year. The directors consider this difference to be immaterial.
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 17 August 2025.
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Company registration number: 14385153
Boardiez Ltd
Balance sheet - continued
as at 17 August 2025
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the micro-entity provisions.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Signed by:
J Kerr, Director
24 September 2025
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