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Company Registration No. 14852448 (England and Wales)
Blue Boston Limited Unaudited accounts for the year ended 31 May 2025
Blue Boston Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Blue Boston Limited Company Information for the year ended 31 May 2025
Director
Mr.Sef AYDEN
Company Number
14852448 (England and Wales)
Registered Office
108a Northville Road Bristol Avon BS7 0RL England
Accountants
COUNTAX LTD Accountants & Business Advisers Suite 1, 2 Britannia Street Leicester LE1 3LE
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Blue Boston Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
4,759
3,569
Cash at bank and in hand
796
1,143
5,555
4,712
Creditors: amounts falling due within one year
5
(5,232)
(4,266)
Net current assets
323
446
Net assets
323
446
Capital and reserves
Called up share capital
100
100
Profit and loss account
223
346
Shareholders' funds
323
446
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 October 2025 and were signed on its behalf by
Mr.Sef AYDEN Director Company Registration No. 14852448
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Blue Boston Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Blue Boston Limited is a private company, limited by shares, registered in England and Wales, registration number 14852448. The registered office is 108a Northville Road, Bristol, Avon, BS7 0RL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Other debtors
4,759
3,569
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
5,232
4,266
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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